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...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
RoDTEP rates and value caps in Appendices 4R and 4RE, as applicable on 22 February 2026, are restored for eligible export products with effect from 23 February 2026 to 31 March 2026. This reinstates the earlier benefit levels and withdraws the 50% restriction notified on 23 February 2026. The notification supersedes Notification No. 60/2025-26 and the corrigendum dated 24 February 2026, while preserving actions already done or omitted before supersession.
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