Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
The notification amends the Customs jurisdiction table under Notification No. 21/2022-Customs (N.T.) by deleting item (ii) against S. No. 18 and renumbering the remaining items accordingly. It also substitutes the jurisdiction entry against S. No. 20 to expand and specify the covered area as Chhatrapati Shivaji International Airport (International Terminal), areas and airports under the Municipal Corporation of Greater Mumbai, and areas and airports under Thane, Palghar and Raigad districts in Maharashtra. The amendment takes effect on publication in the Official Gazette.
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