Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Under the DFIA Scheme, correlation of technical characteristics, quality, and specification of imported inputs with the exported product is required only for inputs specified in paragraph 4.29 of the Foreign Trade Policy, 2023. For inputs under paragraphs 4.12 and 4.28(iv), only the specific name and quantity of the input used in manufacturing the export product must be declared in the shipping bill, without the need to establish technical correlation. Exporters must provide declarations regarding quality and specifications only for the 22 items listed under paragraph 4.29. This clarification addresses trade concerns about customs enforcement and streamlines compliance requirements, directing authorities to issue appropriate guidance and report any implementation difficulties to the Board.
Under the DFIA Scheme, correlation of technical characteristics, quality, and specification of imported inputs with the exported product is required only for inputs specified in paragraph 4.29 of the Foreign Trade Policy, 2023. For inputs under paragraphs 4.12 and 4.28(iv), only the specific name and quantity of the input used in manufacturing the export product must be declared in the shipping bill, without the need to establish technical correlation. Exporters must provide declarations regarding quality and specifications only for the 22 items listed under paragraph 4.29. This clarification addresses trade concerns about customs enforcement and streamlines compliance requirements, directing authorities to issue appropriate guidance and report any implementation difficulties to the Board.
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