Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
This notification amends the existing Principal Notification No. 63/1994-Customs (N.T.) dated 21st November 1994 to notify the Ultapani Land Customs Station (LCS) route. The road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) has been notified as an approved route for import and export of goods across the land frontier with Bhutan. This amendment has been issued by the Central Board of Indirect Taxes and Customs u/s 7 of the Customs Act, 1962, exercising powers to notify LCS routes.
This notification amends the existing Principal Notification No. 63/1994-Customs (N.T.) dated 21st November 1994 to notify the Ultapani Land Customs Station (LCS) route. The road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan) has been notified as an approved route for import and export of goods across the land frontier with Bhutan. This amendment has been issued by the Central Board of Indirect Taxes and Customs u/s 7 of the Customs Act, 1962, exercising powers to notify LCS routes.
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