Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
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