Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Amendment extends the manner of issuing duty credit under the RoDTEP scheme to include exports effected by electronic entries under section 84 of the Customs Act (exports by post): clause (c) and relevant table entries are amended to treat an electronic entry made under section 84 "processed" like a bill of export, and clause (d) is substituted to permit issuance against a shipping bill, bill of export or an electronic entry under section 84 where the order permitting clearance and loading under section 51 or section 84 has been made, thereby enabling duty credit issuance for electronically processed postal exports; the Explanation is similarly amended.
Amendment extends the manner of issuing duty credit under the RoDTEP scheme to include exports effected by electronic entries under section 84 of the Customs Act (exports by post): clause (c) and relevant table entries are amended to treat an electronic entry made under section 84 "processed" like a bill of export, and clause (d) is substituted to permit issuance against a shipping bill, bill of export or an electronic entry under section 84 where the order permitting clearance and loading under section 51 or section 84 has been made, thereby enabling duty credit issuance for electronically processed postal exports; the Explanation is similarly amended.
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