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...
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
MeitY has amended the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 by substituting the Schedule entry for Sr. No. 50 with "Standalone Hard Disk Drives" and linking it to IS 13252: Part 1: 2010. USB Type External Hard Disk Drives remain governed by the existing notified provisions. For other standalone HDDs, the compulsory registration regime under the 2021 Order applies from 5 November. The customs instruction directs field officers to be sensitised to this change and to implement the amended registration requirement accordingly.
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