https://www.taxtmi.com/article/detailed?id=16346 Import of Technical Grade Urea on a High Sea Sales basis from a State Trading Enterprise was treated as satisfying the requirement of importation under ITC (HS) Code 31021000, where the canalised import was undertaken through the State Trading Enterprise and not necessarily by direct import clearance in the buyer's own name. The dispute concerned whether clearance by the domestic purchaser without a direct DGFT licence attracted confiscation and penalty for alleged breach of the import policy. en-us Tue, 05 May 2026 09:10:48 +0530 Tue, 05 May 2026 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16346 Import of Technical Grade Urea on a High Sea Sales basis from a State Trading Enterprise was treated as satisfying the requirement of importation under ITC (HS) Code 31021000, where the canalised import was undertaken through the State Trading Enterprise and not necessarily by direct import clearance in the buyer's own name. The dispute concerned whether clearance by the domestic purchaser without a direct DGFT licence attracted confiscation and penalty for alleged breach of the import policy. Articles Customs - Import - Export - SEZ Tue, 05 May 2026 09:10:48 +0530 https://www.taxtmi.com/article/detailed?id=16346