Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
Tax-residency relief for Indian seafarers unable to remain outside India during the COVID-19 pandemic was sought through quashing CBDT Circular No. 11 of 2020 and adoption of a compassionate tax policy. The proposed policy would grant at least sixty days' exemption to seafarers who spent more than 182 days in India during a financial year. Representations were directed to receive sympathetic consideration, with an appropriate decision requested within four weeks, without examination of merits.
Tax-residency relief for Indian seafarers unable to remain outside India during the COVID-19 pandemic was sought through quashing CBDT Circular No. 11 of 2020 and adoption of a compassionate tax policy. The proposed policy would grant at least sixty days' exemption to seafarers who spent more than 182 days in India during a financial year. Representations were directed to receive sympathetic consideration, with an appropriate decision requested within four weeks, without examination of merits.
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