Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
SCMTR, 2018 is being fully rolled out on a Pan-India basis from 30.06.2026, with no further extension of the timeline envisaged. At Nhava Sheva Port, filing of Supplementary IGM/EGM is disabled from that date, and stakeholders must use the SCMTR message architecture, including CSN, SAM and amendment messages. Pre-Sea Entry Inwards amendments must be made through SAA or SCA messages, while post-entry amendments continue through the proper officer. Complete, accurate and timely electronic filings, registration and system readiness are required; non-compliance may delay cargo processing and attract action under customs law.
Note: It is a system-generated summary and is for quick reference only.
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