Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
A temporarily expanded 9.22-acre land parcel at Centralized Parking Plaza is declared a Customs Area for storage of Direct Port Delivery import goods. The authorised operator must manage operations under the Handling of Cargo in Customs Area Regulations, 2009, physically segregate the parcel by fencing, and ensure that hazardous, chemical, volatile or explosive cargo is not stored there. JNPA and the authorised operator are eneable for the safety, tally and secure transit of DPD goods stored only for this purpose. The notification applies subject to the Customs Act and related instructions, remains valid until 30.06.2026 unless renewed, and may be withdrawn without notice for any deviation.
A temporarily expanded 9.22-acre land parcel at Centralized Parking Plaza is declared a Customs Area for storage of Direct Port Delivery import goods. The authorised operator must manage operations under the Handling of Cargo in Customs Area Regulations, 2009, physically segregate the parcel by fencing, and ensure that hazardous, chemical, volatile or explosive cargo is not stored there. JNPA and the authorised operator are eneable for the safety, tally and secure transit of DPD goods stored only for this purpose. The notification applies subject to the Customs Act and related instructions, remains valid until 30.06.2026 unless renewed, and may be withdrawn without notice for any deviation.
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