Controlled delivery regulations establish customs rules under statutory powers and commence upon official gazette publication for enforcement. The Central Board of Indirect Taxes and Customs promulgated the Controlled Delivery (Customs) Regulations, 2022 under statutory regulatory powers to provide a framework for controlled delivery activities by customs, with the regulations coming into force upon their publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Controlled delivery regulations establish customs rules under statutory powers and commence upon official gazette publication for enforcement.
The Central Board of Indirect Taxes and Customs promulgated the Controlled Delivery (Customs) Regulations, 2022 under statutory regulatory powers to provide a framework for controlled delivery activities by customs, with the regulations coming into force upon their publication in the Official Gazette.
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