Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
SEZ export containers covered by valid Let Export Orders must use only RFID seals for uniform acceptance at all gateway ports. No additional sealing requirement may be insisted upon. The instruction aligns SEZ container sealing with the CBIC framework permitting self-sealing and RFID e-seals under a risk-based approach. Liner seals affixed by shipping lines do not replace Customs-prescribed sealing mechanisms unless specifically recognised under prescribed procedures. The direction seeks to eliminate non-uniform port practices that have caused operational difficulties for SEZ exporters.
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