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...
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Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
Certificates of Origin for exports from India may be issued only by agencies authorised by the DGFT, and those agencies must issue them in the manner prescribed from time to time. IEC holders using Certificates of Origin must use the same invoice numbers in the Certificates of Origin and the corresponding Shipping Bills to enable automated verification. The approved exporter self-certification scheme is retained and restated: manufacturers who are also Status Holders may self-certify origin for eligible manufactured goods to claim preferential treatment under applicable PTAs, FTAs, CECAs and CEPAs, subject to recognition by DGFT and the conditions, infrastructure and manpower requirements set out in the Handbook of Procedures and Appendix 2F.
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