Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
M/s Central Warehousing Corporation's appointment is renewed as custodian of cargo at the Impex Park Container Freight Station and as Customs Cargo Service Provider for a further five years from 01.04.2026. The custodian role covers imported goods until home consumption, warehousing or transhipment, and export cargo for examination and stuffing until export through Jawaharlal Nehru Port. The approval is subject to compliance with the Customs Act, 1962 and the Handling of Cargo in Customs Area Regulations, 2009 and related instruments, and the approval may be reviewed for non-compliance.
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