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...
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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