Wednesday, September 27, 2023

DGFT clarifies the issues pertaining to applicability of pre-import condition under Advance Authorization

 This Tax Alert summarizes a recent Trade Notice [1] issued by Directorate General of Foreign Trade (DGFT) pertaining to fulfilment of pre-import condition under Advance Authorizations (AA) issued during the period between 13 October 2017 to 9 January 2019. 

[1] Trade Notice No. 27/2023 dated 25 September 2023

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Delhi HC holds 10% pre-deposit requirement for penalty-only appeals inapplicable where SCN was issued before amendment

  This Tax Alert summarizes a recent ruling of the Delhi High Court (HC) [1] on whether the newly introduced pre-deposit requirement for fi...