Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
The notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the deadlines for compliance with certain provisions. The due dates for Sr. No. 4, 5 and 6 in the Table after FORM-XII have been revised to 15.11.2024, 30.11.2024 and 15.01.2025 respectively. The amendment regulations are called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024 and come into force on the date of publication in the Official Gazette.
The notification amends the Sea Cargo Manifest and Transshipment Regulations, 2018, extending the deadlines for compliance with certain provisions. The due dates for Sr. No. 4, 5 and 6 in the Table after FORM-XII have been revised to 15.11.2024, 30.11.2024 and 15.01.2025 respectively. The amendment regulations are called the Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024 and come into force on the date of publication in the Official Gazette.
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