Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
Note: It is a system-generated summary and is for quick reference only.