Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
Note: It is a system-generated summary and is for quick reference only.
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