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...
Inter-CFS movement of LCL export cargo is permitted for transfer from eligible originating CFSs to a designated CFS for consolidation or assimilation and onward export through specified ports. Movement may occur only after Let Export Order, supervised stuffing, Customs one-time bottle sealing, and documented handover; a Shipping Bill consignment cannot move in part. Originating and destination custodians must furnish indemnity bonds, maintain registers and container-wise tally sheets, preserve records for five years, and ensure supervised de-stuffing, consolidation, re-stuffing, and sealing. Seal tampering requires resealing, full examination, and reporting. Cargo must generally ship within 30 days; custodians face duty and penal liability for loss, switching, or non-compliance.
Inter-CFS movement of LCL export cargo is permitted for transfer from eligible originating CFSs to a designated CFS for consolidation or assimilation and onward export through specified ports. Movement may occur only after Let Export Order, supervised stuffing, Customs one-time bottle sealing, and documented handover; a Shipping Bill consignment cannot move in part. Originating and destination custodians must furnish indemnity bonds, maintain registers and container-wise tally sheets, preserve records for five years, and ensure supervised de-stuffing, consolidation, re-stuffing, and sealing. Seal tampering requires resealing, full examination, and reporting. Cargo must generally ship within 30 days; custodians face duty and penal liability for loss, switching, or non-compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
