Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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 The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.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 The amendment takes effect from 1 April 2026, from which date the earlier consignment value limit stands withdrawn.
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