Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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