AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
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APM Terminals India Pvt. Ltd. is appointed under Section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port and received at its container freight station, until clearance for home consumption, warehousing or transhipment. It is also appointed custodian of export cargo brought into its premises until export from that port. The custodian must comply with Section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions. The appointment takes effect from 3 August 2026.
APM Terminals India Pvt. Ltd. is appointed under Section 45(1) of the Customs Act, 1962 as custodian of imported goods landed at Kamarajar Port and received at its container freight station, until clearance for home consumption, warehousing or transhipment. It is also appointed custodian of export cargo brought into its premises until export from that port. The custodian must comply with Section 45, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions. The appointment takes effect from 3 August 2026.
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