Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
DGFT prescribes the modalities for inviting and processing applications for export authorisations for wheat under the notified export quantity. Eligible applicants must apply online through the designated DGFT portal within the stated window, and authorisations are valid for six months, non-transferable, and subject to case-by-case extension. Allocation is to be recommended by the SEFC on the basis of exporter turnover, minimum applied quantity, CA certification, export history and confirmed contracts, with separate shares for large exporters, State Trading Enterprises/cooperative societies, and MSME exporters. Unutilised quantities may be re-allocated after review, and failure to meet filing or reporting conditions attracts action under the foreign trade law.
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