Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74(1) and order passed by proper officer redetermining tax u/s 73 pursuant to appellate authority/tribunal/court direction, the date ends six months from issuance of such order. The notification is effective from 01.11.2024.
This notification specifies the respective dates by which registered persons must make payment for tax payable as per notice, statement or order to qualify for waiver of interest and penalties u/s 128A of the CGST Act. For registered persons issued notice/statement/order u/s 128A clauses (a), (b) or (c), the date is 31.03.2025. For those issued notice u/s 74(1) and order passed by proper officer redetermining tax u/s 73 pursuant to appellate authority/tribunal/court direction, the date ends six months from issuance of such order. The notification is effective from 01.11.2024.
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