Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
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