Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Goods cleared from an SEZ into the DTA on payment of applicable customs duties are to be treated as imported goods for purposes of drawback on re-export under Section 74 of the Customs Act, 1962. The instruction notes that SEZ-to-DTA movement attracts customs duty under the SEZ Act, and that such goods, once duty-paid and re-exported, satisfy the statutory conditions of being previously imported and capable of easy identification. Field formations are accordingly directed to process drawback claims on that basis, and earlier divergent practices are addressed through this clarification.
Goods cleared from an SEZ into the DTA on payment of applicable customs duties are to be treated as imported goods for purposes of drawback on re-export under Section 74 of the Customs Act, 1962. The instruction notes that SEZ-to-DTA movement attracts customs duty under the SEZ Act, and that such goods, once duty-paid and re-exported, satisfy the statutory conditions of being previously imported and capable of easy identification. Field formations are accordingly directed to process drawback claims on that basis, and earlier divergent practices are addressed through this clarification.
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