Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
FTP 2023 Para 9.05 is amended to remove the per-consignment value cap for exports through registered courier service or Foreign Post Office. Exportability remains subject to the relevant Notifications under the Customs Act, 1962 and the FTP/export policy in ITC(HS), but no monetary ceiling is now prescribed for courier exports. The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
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