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Customs - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Import of Prohibited goods or not - DGFT lays down the policy as ...

Customs

February 14, 2019

Import of Prohibited goods or not - DGFT lays down the policy as to whether import of a certain item is free or prohibited. This obviously cannot be decided after the goods land in India. In the very nature of things, there must be certainty in these transactions. Therefore, the position that prevails on the date of raising of invoice alone will be the basis for determination.

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