Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
Cargo examination handling should be conducted with adequate care, as custodians are expected to provide suitable facilities, skilled labour, equipment and examination infrastructure for unloading, de-stuffing, opening, re-packing and re-stuffing of consignments. The custodian should ensure such handling takes place in the presence of its representative and the importer's representative. Importers, customs brokers and other stakeholders should give advance intimation of cargo tonnage, packing method, security inside the container, and the nature and sensitivity of goods, while also informing shed officers in advance so that proper caution is exercised during examination and handling.
Note: It is a system-generated summary and is for quick reference only.