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DGFT - Highlights / Catch Notes

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DGFT - Incorrect Data in certain IECs - corrective action required from exporters

DGFT

Incorrect Data in certain IECs - corrective action required from exporters

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  1. De-Activation of IECs not updated at DGFT - All IECs which have not been updated after 01.07.2020 shall be de-activated with effect from 01.02.2022

  2. Data and edit fees - appellant, the Indian entity, is required to collect and provide data - ‘Business Support Services' merit classification - stay granted - AT

  3. The license granted by Oracle Data Base for use of its software by the assessee company constitutes royalty - TDS required to be deducted .... - AT

  4. All importers / Exporters need to have fresh IEC code which will be same as PAN - Assessee registered with GSTN would be required to quote only GSTIN while import or...

  5. FTP - Bank Guarantee (B.G.) would require execution by the surety Bank (Guarantor) and LUT by Exporter/Importer.

  6. Demurrage charges and other incidental charges for goods detained in the customs area are required to be paid by the exporter consignor even if such goods were...

  7. Valuation of imported goods - In case of new machinery, Rules require valuation to be done on the basis of contemporaneous imports (NIDB data). In absence of such data,...

  8. Penalty u/s 271 (1) (c) - adoption of multiple year data OR single year data for determining ALP - the fact remains that the legislature thought it necessary to clarify...

  9. Penalty on Customs Broker under Regulation 18 of CBLR, 2018 - violation of regulation 10(o) and Regulation 10(b) - Despite allegations of the exporter attempting...

  10. Violation of principles of natural justice - removal of “Risky Exporter” Tag from the Indian Customs, EDI System - it will not augur well to continue the brand of the...

 

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