Wednesday 27 September 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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Karnataka High Court ruling - International Worker provisions under the Provident Fund law held to be unconstitutional and arbitrary

  On 25 April 2024, the Hon’ble High Court of Karnataka delivered a judgement (W.P. No.18486/2012 and others) striking down the special prov...