Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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