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...
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner, with approvals limited to eligible facilities meeting infrastructure and compliance standards. For same-shipping-line reworking, a prescribed application, MBL, IGM extract, packing list/CLP, and vehicle and driver details are sufficient; for change of shipping line, exporter, existing line and consignee NOCs and confirmed booking from the new line are additionally mandatory. Perishable cargo gets priority, seal cutting is allowed only when replacement infrastructure is ready, videography is required, and no transshipment permit fee is levied.
Reworking and re-containerisation of international transshipment cargo at Mundra Port is permitted only at CFSs specifically approved by the Commissioner, with approvals limited to eligible facilities meeting infrastructure and compliance standards. For same-shipping-line reworking, a prescribed application, MBL, IGM extract, packing list/CLP, and vehicle and driver details are sufficient; for change of shipping line, exporter, existing line and consignee NOCs and confirmed booking from the new line are additionally mandatory. Perishable cargo gets priority, seal cutting is allowed only when replacement infrastructure is ready, videography is required, and no transshipment permit fee is levied.
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