Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Page of 4814
Press 'Enter' after typing page number.
1121 to 1140 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Under Sections 3(2) and 5 of the Foreign Trade (Development and...
Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisation.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Under Sections 3(2) and 5 of the Foreign Trade (Development and Regulation) Act, 1992, an import restriction notification becomes enforceable only on publication in the Official Gazette, and for an e-Gazette notification the effective moment is its digital signing and publication. Because the notification was published after the goods had already landed at Ahmedabad Airport, it could not operate retrospectively to require import authorisation for that consignment. The restriction therefore applied only from the time of valid electronic publication, and the goods were directed to be assessed, cleared, and granted out-of-charge subject to other formalities.
Under Sections 3(2) and 5 of the Foreign Trade (Development and Regulation) Act, 1992, an import restriction notification becomes enforceable only on publication in the Official Gazette, and for an e-Gazette notification the effective moment is its digital signing and publication. Because the notification was published after the goods had already landed at Ahmedabad Airport, it could not operate retrospectively to require import authorisation for that consignment. The restriction therefore applied only from the time of valid electronic publication, and the goods were directed to be assessed, cleared, and granted out-of-charge subject to other formalities.
Note: It is a system-generated summary and is for quick reference only.