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HomeIndirect TaxesExport Duty Exemption Can’t Be Denied for Exports Without Letters of Credit...

Export Duty Exemption Can’t Be Denied for Exports Without Letters of Credit of Parboiled Rice: Chhattisgarh High Court 

Indirect Taxes

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By Mariya Paliwala
Export Duty Exemption Can’t Be Denied for Exports Without Letters of Credit of Parboiled Rice: Chhattisgarh High Court

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The Chhattisgarh High Court has held that exporters who do not conduct trade through Letters of Credit (LoCs) cannot be denied exemption from export duty merely for non-fulfilment of LoC-related conditions, when such exporters have otherwise complied with the substantive requirements and realised export proceeds. The Bench of Chief Justice Ramesh Sinha and Justice Bibhu…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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