School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Sea Cargo Manifest and Transhipment Regulations, 2018 become operational in phases across ports from 1 September to 15 October 2026. Stakeholders must file the prescribed electronic messages through the Customs Automated System to support cargo clearance. SEZ units may use the transition period to onboard the SCMTR framework. Field formations must issue public notices, conduct stakeholder outreach, and coordinate resolution of system-related issues with DG System; policy issues must be referred to CBIC. No penal action is to be taken during the implementation phase.
Note: It is a system-generated summary and is for quick reference only.
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