Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared voluntarily or due to customs authorities' action/inaction. The waiver certificate issued by customs authorities is statutorily binding on CFS and shipping lines/agents. The writ petitions against CFS, CFA, and shipping lines/agents are maintainable as they are obliged to perform duties per the Customs Act and regulations. CFS need not be heard before granting waiver certificates. The 90-day clearance period under regulations is enforceable only if no detention by authorities. If goods are cleared in favor of importer, no charges can be demanded. The authorities are liable for delays beyond 60 days. Importers who succeeded are entitled to refund, and interest claims can be considered. Non-compliance with waiver certificates by CFS and carriers may lead to appropriate action per due process.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
