CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
RoDTEP and RoSCTL benefits are clarified to follow the same treatment as duty drawback where export realisation is short: remission or rebate may be allowed on FOB value without deducting agency commission and foreign bank charges if those deductions stay within the overall 12.5% FOB limit; if they exceed that limit, the excess must be deducted from FOB value for benefit computation. Compensation received from ECGC for short realisation of export proceeds may be treated as receipt of sale proceeds, so remission or rebate under RoDTEP and RoSCTL need not be recovered, provided RBI writes off realisation on merits and the exporter produces the required certificate from the concerned Foreign Mission of India.
RoDTEP and RoSCTL benefits are clarified to follow the same treatment as duty drawback where export realisation is short: remission or rebate may be allowed on FOB value without deducting agency commission and foreign bank charges if those deductions stay within the overall 12.5% FOB limit; if they exceed that limit, the excess must be deducted from FOB value for benefit computation. Compensation received from ECGC for short realisation of export proceeds may be treated as receipt of sale proceeds, so remission or rebate under RoDTEP and RoSCTL need not be recovered, provided RBI writes off realisation on merits and the exporter produces the required certificate from the concerned Foreign Mission of India.
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