Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
