Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Page of 4788
Press 'Enter' after typing page number.
581 to 600 of 95752 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
This instruction clarifies the retrospective issuance of Certificates of Origin (COOs) under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). Rule 15(11) permits retrospective issuance of COOs in exceptional cases within 12 months of shipment, with reasons recorded by the issuing authority. Rule 21(3) allows importers to claim refund of excess duties if preferential treatment was not initially extended despite the product qualifying as originating. Minor discrepancies like typing errors should not invalidate COOs if authenticity and accuracy are not affected. The intent is to extend substantive trade agreement benefits without nullifying legal entitlements due to procedural discrepancies, unless originating status is doubtful. Customs formations are instructed to sensitize accordingly.
This instruction clarifies the retrospective issuance of Certificates of Origin (COOs) under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). Rule 15(11) permits retrospective issuance of COOs in exceptional cases within 12 months of shipment, with reasons recorded by the issuing authority. Rule 21(3) allows importers to claim refund of excess duties if preferential treatment was not initially extended despite the product qualifying as originating. Minor discrepancies like typing errors should not invalidate COOs if authenticity and accuracy are not affected. The intent is to extend substantive trade agreement benefits without nullifying legal entitlements due to procedural discrepancies, unless originating status is doubtful. Customs formations are instructed to sensitize accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
