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    Contractual GST reimbursement cannot override statutory return and interest rules; directions to tax authorities were set aside.
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      Renewal approval permits OSCAR Freight Pvt. Ltd. to operate...

      Export bonded trucking renewal permits sealed road transshipment of air cargo, subject to bond accountability and customs transit conditions.

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      CustomsAugust 3, 2026Circulars
      Renewal approval permits OSCAR Freight Pvt. Ltd. to operate export bonded trucking for air cargo from Air Cargo Complex, Kolkata to customs-notified airports, ICDs, AFSs and CFSs within India. The permission remains valid for three years or until bond validity expires, whichever is earlier, and restricts movement to closed-body trucks under ECTS seal. Bond debit applies when cargo is collected and credit upon delivery to destination Customs; the transhipper bears liability for shortages or pilferage, including the goods' value and applicable interest, penalty and cess. Bank guarantee submission is waived based on the stated prior transshipment volume. Operations remain subject to specified customs transit, cargo-handling and foreign trade requirements, and permission may be renewed or withdrawn after notice and an opportunity of hearing.

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      ActsIncome Tax