https://www.taxtmi.com/circulars?id=69086 The circular instructs exporters to submit proof of realisation and documentary evidence (e.g., bank confirmation letters and export invoices) to justify any short realisation of export proceeds - noting CBIC guidance that agency commission and foreign bank charges may be allowed within a 12.5% FOB limit - and warns that absence of such documentary proof will generally lead the adjudicating authority to conduct a Personal Hearing before final decision. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 06 Jan 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69086 The circular instructs exporters to submit proof of realisation and documentary evidence (e.g., bank confirmation letters and export invoices) to justify any short realisation of export proceeds - noting CBIC guidance that agency commission and foreign bank charges may be allowed within a 12.5% FOB limit - and warns that absence of such documentary proof will generally lead the adjudicating authority to conduct a Personal Hearing before final decision. Circulars Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69086