Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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