Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
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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