Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Post-export conversion of shipping bills from the Advance Authorisation Scheme to the duty drawback scheme cannot be refused solely because a request exceeds the three-month period prescribed by Circular No. 36/2010-Cus. That circular-based limitation is inconsistent with the statutory framework governing amendment of customs documents, and consequential export benefits remain available after export. Notification No. 11/2022-Cus. (N.T.), which introduced time limits for specified post-export conversions, does not apply retrospectively to exports made before its introduction. Shipping bills for such earlier exports remain eligible for conversion without denial based on either the circular limitation or the later notification.
Post-export conversion of shipping bills from the Advance Authorisation Scheme to the duty drawback scheme cannot be refused solely because a request exceeds the three-month period prescribed by Circular No. 36/2010-Cus. That circular-based limitation is inconsistent with the statutory framework governing amendment of customs documents, and consequential export benefits remain available after export. Notification No. 11/2022-Cus. (N.T.), which introduced time limits for specified post-export conversions, does not apply retrospectively to exports made before its introduction. Shipping bills for such earlier exports remain eligible for conversion without denial based on either the circular limitation or the later notification.
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