TaxTMI 
TaxTMI 
Introduction of new paras in Chapter 4 of Handbook of Procedures, 2023
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....t: Introduction of new paras in Chapter 4 of Handbook of Procedures, 2023. In exercise of powers conferred under Paragraph 1.03 and 2.04 of the Foreign Trade Policy, 2023, as amended from time to time, the Director General of Foreign Trade hereby makes the following amendments in Chapter 4 of the Handbook of Procedures 2023: 1. New paras may be added to the HBP 2023, as follows: ^1[4.95]&....
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.... realizing in Freely Convertible Currency. Provision of Para 2.52 (d) of FTP 2023, shall not be applicable to this scheme. v. Deemed exports are not allowed under this scheme. vi. Before clearance of goods through Customs, the holder of Diamond Imprest Authorisation (DIA) shall execute a Bond equal to the export obligation of DIA along with a performance Bank Guarantee of an amount equivalen....
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....Imported material may be used in any unit of Diamond Imprest Authorisation holder subject to condition of paragraph 4.10 of this Handbook or by jobber / supporting manufacturer, provided same is endorsed on authorisation by Regional Authority. The facility of Co-licensee is not available for the DIA. vi. Goods exported under Diamond Imprest Authorisation may be re-imported in same or substantia....
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....may be regularised by Regional Authority as under: (i). The DIA holder shall, for regularization, pay to Customs Authorities, Customs duty on unutilized value of imported material along with interest as notified by DoR. DIA holder shall pay Customs Duty along-with applicable interest online through ICEGATE Payment Gateway. (ii). Authorisation holder shall also be required to pay ....