Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
Pending grant of "Allow for Shipment" for SEZ export FCL containers moved under Export Transhipment Permit through Nhava Sheva Port is to be expedited by submitting the Shipping Bill with Let Export Order, E-Gate Pass, Bill of Lading, and an undertaking that the container has not been taken back to town. The documents may be sent to the designated preventive superintendent by email or physically where required. The earlier procedure under Public Notice No. 21/2025 continues to apply to regular cases.
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