Lakshmikumaran & Sridharan 律师事务所An ISO 9001 / 27001 certified law firm

DFIA exports – Specifications of imported inputs to be declared on Shipping Bill


13th December 2018

Delhi High Court has allowed Revenue department’s appeal in a case involving DFIA exports. Department’s plea that the exporter was required to make declaration of technical characteristics, quality and specification on the shipping bills, of its inputs, and not the export products, as listed in Para 4.55.3 of FTP Handbook of Procedures, was upheld.

The Court in this regard in the case of Commissioner v. Kothari Foods & Fragrance observed that condition in paragraph (i) of Notification No. 40/2006-Cus. must be read harmoniously with the provision of the FTP-Handbook of Procedures to which it expressly refers.

Assessee’s contention that the declaration requirement of the exemption notification is applicable only if the exported goods are included in the list of items enumerated in Paragraph 4.55.3, was rejected. 
搜索 团队成员
Search People
按名字字母顺序
A|B|C|D|E|F|G|H|I|J
K|L|M|N|O|P|Q|R|S|T
U|V|W|X|Y|Z
Enter at least a name or a keyword to search