Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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