'Prior export proceeds realisation must for refund on export of services'

Can we get RoDTEP benefits for exports to Nepal?

Condition number 7 in the notification 76/2021-Cus (NT) dated 23rd September 2021 on the manner of issuing duty credit for goods exported under the RoDTEP scheme says that the duty credit under the scheme for exports made to Nepal, Bhutan and Myanmar shall be allowed only upon realisation of sale proceeds against irrevocable letters of credit in freely convertible currency established by the importers in Nepal, Bhutan and Myanmar in favour of Indian exporters for the value of such goods.

What are the standard exclusions in a marine insurance policy?

The standard exclusions in a marine insurance policy as per Institute Cargo Clauses (All Risks) would normally include willful misconduct of the assured, ordinary leakage or loss in weight or volume, wear and tear, insufficient or unsuitable packing arrangements, inherent vice, delay, insolvency of ship owners or charterers, radio activity due to nuclear or atomic weapons, un-seaworthiness of vessels or containers etc. 

Can the GST department insist that export proceeds are realised before grant of refund under Rule 89(4) of the CGST Rules, 2017?

Rule 89(2)(c) of the CGST Rules, 2017 does say that  a statement containing the number and date of invoices and the relevant bank realisation certificates or foreign inward remittance certificates, as the case may be, in a case where the refund is on account of the export of services must be submitted along with the refund claim. A similar requirement is not there for claim of refund on account of export of goods, whether under Rule 89 or under Rule 96 of the said Rules. However, Rule 96B of the said Rules allows recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds are not realised, partially or fully.

Can we re-import our pharmaceutical goods exported more than one year back under advance authorisation?

If you want to re-import the exported goods under the notification 158/95-Cus dated 14th November 1995 that would not be possible as the one year time limit is already over. However, if you want to re-import the exported goods under the notification no.45/2017-Cus dated 30th June 2017, you can do so after obtaining permission from the Commissioner of Customs, provided two years have not elapsed since the date of export.

We find that some private parties are getting access to our export/import data furnished to the Customs and they are selling them in the market despite the specific deterrents provided at Section 135AA of the Customs Act, 1962. They are openly advertising, offering to sell such data and are sending emails making such data available without any fear. How to tackle this situation?

You may bring this matter to the attention of the Central Board of Indirect Taxes and Customs (CBIC), along with the details of the parties who are indulging in such practices, so that suitable investigations can be made and appropriate action taken.