CBIC clarified that goods moving from SEZ to DTA are deemed imports. Hence, re-export of such goods qualifies for drawback under Section 74. The key takeaway is uniform treatment of SEZ clearances.
The issue concerned denial of drawback on re-exported goods supplied from SEZ to DTA. The clarification holds that such supplies qualify as imports, making them eligible for drawback under Section 74.
This instruction tackles delays in rebate disbursal by enforcing a strict three-day processing timeline. The key takeaway is that authorities must ensure faster credit to prevent exporter hardship.
CBIC updated the list of food import entry points and authorised officers. The instruction adds five new locations and directs implementation of revised FSSAI-linked procedures.
Insight Instruction No. 90 identifies high-risk non-filers through advanced data matching tools. Officers are guided to verify and initiate action based on risk indicators.
High-risk cases involving benami transactions, foreign assets, and TDS defaults have been identified for verification and investigation under various tax laws.
The department has identified high-risk cases across multiple assessment years and enabled reassessment action through the Insight portal.
The department has identified high-risk cases through its Insight Portal for AYs 2022-25. It directs officers to initiate reassessment proceedings based on risk analysis, emphasizing data-driven scrutiny.
CBIC directed strict adherence to court rulings on duty drawback for unlocked mobile exports. The Supreme Court upheld the High Court decision and dismissed review petitions.
GSTAT issued instructions mandating submission of SCN, OIO, OIA, and appeal grounds in APL-05. It held that incomplete documentation may lead to defects unless properly justified. The ruling ensures standardized and error-free appeal filings.
