Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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Exim Bank established a USD 120 million Line of Credit agreement with GO-VNM, effective January 20, 2025, for procuring High-Speed Guard Boats. The LoC, supported by GOI, facilitates exports of eligible goods and services from India, subject to Foreign Trade Policy compliance. The disbursement period extends to 60 months post-project completion. No agency commission is directly payable under the LoC, though exporters may utilize their own resources or Exchange Earners' Foreign Currency Account balances for commission payments after export realization. The directive, issued under FEMA sections 10(4) and 11(1), requires AD Category-I banks to process transactions in accordance with these terms.
Exim Bank established a USD 120 million Line of Credit agreement with GO-VNM, effective January 20, 2025, for procuring High-Speed Guard Boats. The LoC, supported by GOI, facilitates exports of eligible goods and services from India, subject to Foreign Trade Policy compliance. The disbursement period extends to 60 months post-project completion. No agency commission is directly payable under the LoC, though exporters may utilize their own resources or Exchange Earners' Foreign Currency Account balances for commission payments after export realization. The directive, issued under FEMA sections 10(4) and 11(1), requires AD Category-I banks to process transactions in accordance with these terms.
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