Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Omission of Rule 96(10) of the CGST Rules, effective from 8 October 2024, applies to all pending proceedings and extends its benefit to affected assessees. The Supreme Court upheld this position, settling challenges concerning the deleted provision. Pending matters involving notices, orders-in-original, consequential refund claims and remittances must therefore be processed in accordance with the omission and applicable law. Challenges pending before High Courts are to be placed before the appropriate roster courts for orders consistent with the settled position.
Omission of Rule 96(10) of the CGST Rules, effective from 8 October 2024, applies to all pending proceedings and extends its benefit to affected assessees. The Supreme Court upheld this position, settling challenges concerning the deleted provision. Pending matters involving notices, orders-in-original, consequential refund claims and remittances must therefore be processed in accordance with the omission and applicable law. Challenges pending before High Courts are to be placed before the appropriate roster courts for orders consistent with the settled position.
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