Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
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Empty import containers manifested by shipping lines and international transshipment containers carrying cargo not intended for clearance in India are excluded from the container-scanning requirement. The exclusion applies as a trade-facilitation measure during phased enhancement of port container scanning. Containers within these categories may nevertheless undergo examination, including scanning, where specific intelligence is received from revenue intelligence or field formations. Containers in the excluded categories remain outside scanning even if selected through the National Committee for Targeting Cargo, and stakeholders must ensure compliance with these instructions.
Empty import containers manifested by shipping lines and international transshipment containers carrying cargo not intended for clearance in India are excluded from the container-scanning requirement. The exclusion applies as a trade-facilitation measure during phased enhancement of port container scanning. Containers within these categories may nevertheless undergo examination, including scanning, where specific intelligence is received from revenue intelligence or field formations. Containers in the excluded categories remain outside scanning even if selected through the National Committee for Targeting Cargo, and stakeholders must ensure compliance with these instructions.
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