Commodity derivatives position limits adopt revised breach penalties, broad commodity criteria, and client open-position limits based on deliverable s...
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
PGA-facilitated Bills of Entry for cosmetics, drugs and medical devices require Customs verification of category-specific licences, permissions, registration certificates, invoices, packing lists, country-of-origin certificates, labels, storage-premises licences and batch quality certificates before out-of-charge. Imported products must correspond with approved registrations or import permissions in name, pack size, quantity and labelling particulars. Drug imports require residual shelf life exceeding 60%; APIs must carry a scannable QR code containing prescribed traceability information. Medical devices with applicable shelf life must meet minimum residual shelf-life requirements based on their total shelf-life period. Importers must provide packaging-condition undertakings, and cosmetics require declarations on hexachlorophene and animal testing. Discrepant or doubtful consignments must be referred to the designated port office, while required records should be uploaded through e-SANCHIT.
PGA-facilitated Bills of Entry for cosmetics, drugs and medical devices require Customs verification of category-specific licences, permissions, registration certificates, invoices, packing lists, country-of-origin certificates, labels, storage-premises licences and batch quality certificates before out-of-charge. Imported products must correspond with approved registrations or import permissions in name, pack size, quantity and labelling particulars. Drug imports require residual shelf life exceeding 60%; APIs must carry a scannable QR code containing prescribed traceability information. Medical devices with applicable shelf life must meet minimum residual shelf-life requirements based on their total shelf-life period. Importers must provide packaging-condition undertakings, and cosmetics require declarations on hexachlorophene and animal testing. Discrepant or doubtful consignments must be referred to the designated port office, while required records should be uploaded through e-SANCHIT.
Note: It is a system-generated summary and is for quick reference only.