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...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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Appendix 4B of the Handbook of Procedures, 2023 has been amended to update the lists of banks authorised to import gold and silver. Fifteen banks are authorised to import both gold and silver, while Union Bank of India and SBER Bank are authorised to import only gold. The revised authorisations take effect from 1 April 2026 and remain valid until 31 March 2029. The public notice therefore updates the operational bank list for precious metal imports under the Foreign Trade Policy framework.
Appendix 4B of the Handbook of Procedures, 2023 has been amended to update the lists of banks authorised to import gold and silver. Fifteen banks are authorised to import both gold and silver, while Union Bank of India and SBER Bank are authorised to import only gold. The revised authorisations take effect from 1 April 2026 and remain valid until 31 March 2029. The public notice therefore updates the operational bank list for precious metal imports under the Foreign Trade Policy framework.
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