Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
DGFT issued revised guidelines restricting import of Premium Frozen Duck Meat under ITC HS Code 0207 4200 & 0207 4500. Three-star and above hotels can directly import without authorization, while distributors/aggregators require DGFT Import Authorization. Importers must submit undertakings confirming supply to eligible hotels, maintain supply records, and provide post-import utilization evidence through GST invoices for subsequent authorizations. Non-compliance may trigger regulatory action. Other imports under specified ITC(HS) codes remain unrestricted. Guidelines aim to regulate premium duck meat imports while ensuring supply chain transparency and compliance with hospitality sector requirements.
DGFT issued revised guidelines restricting import of Premium Frozen Duck Meat under ITC HS Code 0207 4200 & 0207 4500. Three-star and above hotels can directly import without authorization, while distributors/aggregators require DGFT Import Authorization. Importers must submit undertakings confirming supply to eligible hotels, maintain supply records, and provide post-import utilization evidence through GST invoices for subsequent authorizations. Non-compliance may trigger regulatory action. Other imports under specified ITC(HS) codes remain unrestricted. Guidelines aim to regulate premium duck meat imports while ensuring supply chain transparency and compliance with hospitality sector requirements.
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