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...
The import policy condition for Urea under ITC(HS) 31021010 is amended by extending the STE status of Indian Potash Limited for import on Government account until 31.03.2027. The notification keeps all other terms and conditions unchanged and makes the import of agricultural-grade Urea through Indian Potash Limited subject to the State Trading Enterprise framework under FTP 2023. The amendment operates as a policy extension rather than a fresh regime and continues the existing channel for government-account imports through the designated trading enterprise.
The import policy condition for Urea under ITC(HS) 31021010 is amended by extending the STE status of Indian Potash Limited for import on Government account until 31.03.2027. The notification keeps all other terms and conditions unchanged and makes the import of agricultural-grade Urea through Indian Potash Limited subject to the State Trading Enterprise framework under FTP 2023. The amendment operates as a policy extension rather than a fresh regime and continues the existing channel for government-account imports through the designated trading enterprise.
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