Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Non-participating bidders cannot disturb concluded liquidation sales on speculative prejudice, while costs for such challenges must remain proportiona...
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Recognised pre-shipment inspection agencies may, during a one-time seven-day transitional period, issue backlog Pre-Shipment Inspection Certificates for inspections completed before 25 August 2026 where system restrictions prevented certificate issuance. Thereafter, each Pre-Shipment Inspection Certificate must be generated and issued within two days of inspection; the system permits issuance only within that period. Certificate uploads must be made from the same geographical location or country in which the inspection occurred. All other requirements governing the revised pre-shipment inspection agency and certificate process remain unchanged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
