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...
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
Anti-dumping duty incurred on imports made while the notification was in force remained recoverable after expiry, because liability arose at import and customs recovery provisions applied to non-levy during that period. Under the EXIM Policy, manufacture required a process producing a new product with distinctive name, character or use; mere relabelling or segregation was insufficient, so the 100% EOU exemption could not be used where imported goods were diverted into the Domestic Tariff Area without manufacture. Penalty for wilful suppression was mandatory, subject to the statutory reduced-penalty option if paid within time. Anti-dumping duty was excluded from assessable value for CVD and SAD, and excise duty on DTA clearances could not be set off against customs or anti-dumping duty.
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