Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
