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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Paragraph 4.14 of the Foreign Trade Policy whereby a condition ...

Case Laws     Customs

February 26, 2019

Paragraph 4.14 of the Foreign Trade Policy whereby a condition of pre-import has been put for availing the benefit of exemption from levy of integrated tax and GST compensation cess, are ultra vires the scheme of the Foreign Trade Policy, 2015-2020 and liable to be set aside.

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