Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Pursuant to CBIC Circular No. 09/2026, the notice prescribes simplified procedures for export cargo returning to Indian ports due to closure of the Strait of Hormuz, permitting vessels to berth at their port of departure and enabling offloading without SAM or Bill of Entry where the vessel did not call at foreign ports. Cargo and container particulars must be verified against Shipping Bills and seals checked; tampered seals trigger 100% examination. Shipping Bills and Let Export Orders (LEO) are to be cancelled after recovery of any disbursed export incentives; Back-to-Town movements and waiver of related fees are authorised with priority processing.
Pursuant to CBIC Circular No. 09/2026, the notice prescribes simplified procedures for export cargo returning to Indian ports due to closure of the Strait of Hormuz, permitting vessels to berth at their port of departure and enabling offloading without SAM or Bill of Entry where the vessel did not call at foreign ports. Cargo and container particulars must be verified against Shipping Bills and seals checked; tampered seals trigger 100% examination. Shipping Bills and Let Export Orders (LEO) are to be cancelled after recovery of any disbursed export incentives; Back-to-Town movements and waiver of related fees are authorised with priority processing.
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