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Kolkata(Port) vs Kalpena Plastiks Ltd on 22 May, 2026

discharge of export obligation by way of deemed exports to THPL, a 100% EOU under Chapter 7/8 of the FTP. This structure is expressly ... Kolkata after due application of mind. The Appellant discharged the export obligation by deemed export supplies to THPL under documents -- ARE-3, CT-3, Central
Custom, Excise & Service Tax Tribunal Cites 52 - Cited by 0 - Full Document

Birla Century vs Bharuch on 2 March, 2026

such conditions as may be specified by him, permits import and export from any other seaport/airport/inland container depot or through any land customs ... exemption. 2 Export of imported goods covered under para 2.35 of the FTP. 3 Exports through transshipment, meaning thereby that exports originating in third country
Custom, Excise & Service Tax Tribunal Cites 9 - Cited by 0 - Full Document

O C Sweaters Llp vs Union Of India & Ors on 8 May, 2026

consider the two export shipments under the Advance Authorization Scheme, violate the principles of natural justice and contravene stipulations envisaged in FTP. Signature Not Verified ... FTP or any procedure framed thereunder. The provision also empowers the DGFT to impose such conditions as it may deem fit, after consulting the concerned
Delhi High Court Cites 8 - Cited by 0 - Full Document

Navnath Zanje vs Chennai Iii on 13 March, 2026

import/export must comply with the Foreign Trade (Development and Regulation) Act, 1992 and associated rules, including restrictions under the Foreign Trade Policy (FTP ... applicable duties paid. Import of gold in contravention of these conditions is deemed as import of "prohibited goods" under Section
Custom, Excise & Service Tax Tribunal Cites 31 - Cited by 0 - Full Document
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