Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Jewellery carried in excess of the quantity permissible under the Indian Customs Baggage Rules, 2026, was detained despite the petitioners' claim that it was brought for a marriage and not for smuggling or sale. The petitioners may seek return of the seized jewellery from the customs authority, which must adjudicate the applications. An admitted breach of the baggage rules may be resolved through imposition of a minor penalty with the petitioners' consent.
Jewellery carried in excess of the quantity permissible under the Indian Customs Baggage Rules, 2026, was detained despite the petitioners' claim that it was brought for a marriage and not for smuggling or sale. The petitioners may seek return of the seized jewellery from the customs authority, which must adjudicate the applications. An admitted breach of the baggage rules may be resolved through imposition of a minor penalty with the petitioners' consent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
