Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Export of wheat flour and related products under HS Code 1101 remains prohibited, but the notification permits an additional tranche of exportable quantity beyond that previously allowed; this modification operates by creating a supplemental quantitative allowance subject to modalities to be issued via a DGFT public notice. The amendment relies on powers under the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions, and the detailed procedure, eligibility and operational rules for utilising the additional allowance will be prescribed separately by the Directorate General of Foreign Trade.
Export of wheat flour and related products under HS Code 1101 remains prohibited, but the notification permits an additional tranche of exportable quantity beyond that previously allowed; this modification operates by creating a supplemental quantitative allowance subject to modalities to be issued via a DGFT public notice. The amendment relies on powers under the Foreign Trade (Development & Regulation) Act and relevant Foreign Trade Policy provisions, and the detailed procedure, eligibility and operational rules for utilising the additional allowance will be prescribed separately by the Directorate General of Foreign Trade.
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