Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
FTP 2023 Para 4.43 is amended to grant a one-time relaxation for exporters of cut and polished diamonds eligible for zero-duty re-import. Where the re-import period expires on or between 1 March 2026 and 31 May 2026, that period is automatically extended by 30 days from the date of expiry. The underlying facility remains available to specified exporters and authorised Indian offices or agencies of laboratories, subject to the existing conditions in the policy and procedural guidelines. The amendment is issued to mitigate hardship caused by logistical bottlenecks and transit delays linked to regional instability.
FTP 2023 Para 4.43 is amended to grant a one-time relaxation for exporters of cut and polished diamonds eligible for zero-duty re-import. Where the re-import period expires on or between 1 March 2026 and 31 May 2026, that period is automatically extended by 30 days from the date of expiry. The underlying facility remains available to specified exporters and authorised Indian offices or agencies of laboratories, subject to the existing conditions in the policy and procedural guidelines. The amendment is issued to mitigate hardship caused by logistical bottlenecks and transit delays linked to regional instability.
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