Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
International transhipment of FCL and LCL cargo is permitted...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to the Customs Act and applicable rules. Liquid bulk, break bulk and solid/dry bulk cargo diverted to Indian ports may be temporarily unloaded, stored and transhipped or re-exported with case-specific permission, Customs supervision, secure custody, inventory controls, testing and safeguards against home consumption or diversion. Multi-station transhipment requires prior nodal-officer consent and controlled movement. Custodians remain responsible for cargo security, handling, accounting and reporting irregularities. These measures operate until 31 October 2026.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to the Customs Act and applicable rules. Liquid bulk, break bulk and solid/dry bulk cargo diverted to Indian ports may be temporarily unloaded, stored and transhipped or re-exported with case-specific permission, Customs supervision, secure custody, inventory controls, testing and safeguards against home consumption or diversion. Multi-station transhipment requires prior nodal-officer consent and controlled movement. Custodians remain responsible for cargo security, handling, accounting and reporting irregularities. These measures operate until 31 October 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
