Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
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The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
The Commissioner of Customs approved and specified an access road area of 118,089.89 sq. m. at the BMCTPL terminal as part of the customs area for unloading imported goods and loading export goods. BMCTPL was appointed custodian of imported and export cargo in the notified area until clearance, warehousing, transshipment or export, and was also ed as Customs Cargo Services Provider for the entire area. The appointment is subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and other applicable directions, with the approval remaining reviewable for non-compliance or government direction.
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