Mark-to-Market losses on principal-protected debentures are deductible as business expenditure when the obligation is crystallized under mercantile ac...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
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The rules expand the scope of drawback provisions to expressly include exports by post effected through entries under section 84 of the Customs Act: amendments to rules 8, 12, 13 and 14 incorporate "entry made under section 84...for exports by post" into existing references to bill of export/shipping bill, thereby subjecting such entries to the Drawback Rules. A new provision deems an electronically made section 84 entry for exports by post to constitute a filed claim for drawback on receipt of the entry on the Electronic Data Interchange after the proper officer permits clearance and loading, and requires retention of that claim by the proper officer.
The rules expand the scope of drawback provisions to expressly include exports by post effected through entries under section 84 of the Customs Act: amendments to rules 8, 12, 13 and 14 incorporate "entry made under section 84...for exports by post" into existing references to bill of export/shipping bill, thereby subjecting such entries to the Drawback Rules. A new provision deems an electronically made section 84 entry for exports by post to constitute a filed claim for drawback on receipt of the entry on the Electronic Data Interchange after the proper officer permits clearance and loading, and requires retention of that claim by the proper officer.
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