Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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...
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CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
CBIC establishes a Green Channel for expeditious customs clearance of pollution response equipment, materials and related resources used in oil and HNS spill emergencies. The facility applies at specified airport and seaport locations linked to designated Coast Guard district headquarters, and covers import, export, temporary import, temporary export, re-import and re-export for spill response operations. Customs Zones must appoint a senior officer not below Additional Commissioner/Joint Commissioner as Nodal Officer to coordinate with the Coast Guard and stakeholders, ensure priority clearance, maintain contact details, act as single point of contact, and join inter-agency exercises. The mechanism operates subject to the Customs Act, 1962 and other applicable law and does not waive statutory requirements unless lawfully exempted.
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