Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
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...
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The description of the export product and the import quantities under SION A-2005 at Sl. No. 2 have been amended with immediate effect. The export product is revised from "Phenoxyethanol (Preservative Grade)" to "Phenoxyethanol", with the quantity remaining 1 kg. The permitted import item quantity for Phenol remains 0.690 kg, while the quantity for Ethylene Oxide is revised from 0.325 kg to 0.323 kg. The amendment is issued under the Foreign Trade Policy 2023 and operates immediately for the relevant input-output norm.
The description of the export product and the import quantities under SION A-2005 at Sl. No. 2 have been amended with immediate effect. The export product is revised from "Phenoxyethanol (Preservative Grade)" to "Phenoxyethanol", with the quantity remaining 1 kg. The permitted import item quantity for Phenol remains 0.690 kg, while the quantity for Ethylene Oxide is revised from 0.325 kg to 0.323 kg. The amendment is issued under the Foreign Trade Policy 2023 and operates immediately for the relevant input-output norm.
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