Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
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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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