TaxTMI 
TaxTMI 
TaxTMI 
Amendment to Public Notice No. 42/2024-25 dated 21.01.2025
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.... reg. F. No. 01/94/180/152/AM20/PC-4. - In exercise of the 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 renumbers the Paras notified vide Public Notice No. 42/2024-25 dated 21.01.2025 in the Handbook of Procedures (HBP) 2023. The following paras have been renumbered as follows: 4.....
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....tible 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 equivalent to the duty foregone, with co....
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....ond 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 substantially same form subject to such conditions as may be ....
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....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 an amount equivalent to 1% of the shortfall in FOB value in Indian rupee, online through ....