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...
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 is declared operational for all message segments except Import Transhipment, and stakeholders are required to file prescribed electronic declarations through the online mechanism to avoid disruption in cargo clearance and transhipment. The transitional provisions are extended up to 31.08.2026, and no penal action will be initiated for technical or procedural difficulties in online filing during that period. Stakeholders must complete registration, system integration, training and filing readiness, and the earlier public notice is modified by substituting 31.08.2026 for the dates previously stated.
Pan-India implementation of the Sea Cargo Manifest and Transhipment Regulations, 2018 is declared operational for all message segments except Import Transhipment, and stakeholders are required to file prescribed electronic declarations through the online mechanism to avoid disruption in cargo clearance and transhipment. The transitional provisions are extended up to 31.08.2026, and no penal action will be initiated for technical or procedural difficulties in online filing during that period. Stakeholders must complete registration, system integration, training and filing readiness, and the earlier public notice is modified by substituting 31.08.2026 for the dates previously stated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
