Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Goods imported into India for display or use at specified events under the India-UK Comprehensive Economic and Trade Agreement are exempt from basic customs duty and integrated tax, subject to re-export and specified conditions. The importer must file a declaration at Bill of Entry stage, execute a bond and security, and keep the goods identifiable and at the event location unless permitted otherwise. The goods must be re-exported within six months of clearance, though certain government and diplomatic imports may receive extensions up to two years. The goods may also be entered for home consumption before expiry on payment of applicable duties and interest.
Goods imported into India for display or use at specified events under the India-UK Comprehensive Economic and Trade Agreement are exempt from basic customs duty and integrated tax, subject to re-export and specified conditions. The importer must file a declaration at Bill of Entry stage, execute a bond and security, and keep the goods identifiable and at the event location unless permitted otherwise. The goods must be re-exported within six months of clearance, though certain government and diplomatic imports may receive extensions up to two years. The goods may also be entered for home consumption before expiry on payment of applicable duties and interest.
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