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...
Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are amended from "Restricted" to "Prohibited" with immediate effect until 30 September 2026 or further orders, whichever is earlier. The prohibition does not apply to exports to the EU and USA under CXL and TRQ quotas, exports under the Advance Authorisation Scheme, government-approved exports to meet another country's food security needs, or consignments already in the export pipeline before publication, including loading commenced, vessels berthed or anchored with shipping bills filed, or goods handed over to Customs/Custodian and electronically registered. If the prohibition is not extended beyond 30 September 2026, the policy reverts to "Restricted".
Sugar exports under ITC (HS) Codes 1701 14 90 and 1701 99 90 are amended from "Restricted" to "Prohibited" with immediate effect until 30 September 2026 or further orders, whichever is earlier. The prohibition does not apply to exports to the EU and USA under CXL and TRQ quotas, exports under the Advance Authorisation Scheme, government-approved exports to meet another country's food security needs, or consignments already in the export pipeline before publication, including loading commenced, vessels berthed or anchored with shipping bills filed, or goods handed over to Customs/Custodian and electronically registered. If the prohibition is not extended beyond 30 September 2026, the policy reverts to "Restricted".
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