Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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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