The Directorate of Revenue Intelligence (DRI) has started sending summons to a number of exporters. Asking them to appear in person before it, along with details of import made under advance authorisations for availing of exemption from the Integrated Goods and Services Tax (IGST) and Compensation Cess (CC) under notification 79/2017-Customs dated October 13, 2017.
These summons defy instructions of the Central Board of Excise and Customs (CBEC), now known as the Central Board of Indirect Taxes and Customs.
The said notification, 79/2017, allows exemption from IGST and CC on goods imported under advance authorisations, subject to the conditions of pre-import
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