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...
Proper officers must verify applicable licences, permissions, registration certificates and other prescribed particulars against the relevant CDSCO checklist before granting Out-of-Charge for PGA-facilitated imports of cosmetics, drugs and medical devices. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents on e-SANCHIT to support expedited clearance. The verification requirement applies to the seven product categories covered by the prescribed checklists and takes effect immediately.
Proper officers must verify applicable licences, permissions, registration certificates and other prescribed particulars against the relevant CDSCO checklist before granting Out-of-Charge for PGA-facilitated imports of cosmetics, drugs and medical devices. Importers, Customs Brokers and other stakeholders must upload mandatory compliance documents on e-SANCHIT to support expedited clearance. The verification requirement applies to the seven product categories covered by the prescribed checklists and takes effect immediately.
Note: It is a system-generated summary and is for quick reference only.