Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Amendment permits limited export of wheat flour and related products under HS Code 1101 by authorising 5 LMT notwithstanding the standing prohibition; this authorisation is subject to Export Authorisation issued by DGFT and additional modalities to be specified via Public Notice, and existing policy conditions continue to apply. The amendment operates by creating a quantitative exception to the prohibition while preserving the overall prohibited status of the tariff line and requiring compliance with procedural export authorisation and the Foreign Trade Policy framework.
Amendment permits limited export of wheat flour and related products under HS Code 1101 by authorising 5 LMT notwithstanding the standing prohibition; this authorisation is subject to Export Authorisation issued by DGFT and additional modalities to be specified via Public Notice, and existing policy conditions continue to apply. The amendment operates by creating a quantitative exception to the prohibition while preserving the overall prohibited status of the tariff line and requiring compliance with procedural export authorisation and the Foreign Trade Policy framework.
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