Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Manual Customs Passes issued to Customs Brokers under categories F, G and H, which were earlier slated to expire after 31.05.2026, have had their validity extended until 30.06.2026 to facilitate trade. The earlier Public Notice on QR Code-based Customs Passes continues to apply in all other respects, and its remaining facilities, terms and conditions remain unchanged. The notice is to be treated as a Standing Order for officers in the Chennai Customs Zone.
Manual Customs Passes issued to Customs Brokers under categories F, G and H, which were earlier slated to expire after 31.05.2026, have had their validity extended until 30.06.2026 to facilitate trade. The earlier Public Notice on QR Code-based Customs Passes continues to apply in all other respects, and its remaining facilities, terms and conditions remain unchanged. The notice is to be treated as a Standing Order for officers in the Chennai Customs Zone.
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