Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The notification amends the Handling of Cargo in Customs Areas Regulations, 2009. It reduces the time period for keeping uncleared cargo in a customs area from 10 days to 5 days. For Customs Cargo Service Providers authorized under the Authorized Economic Operator Programme, their approval for appointment shall remain valid until their AEO authorization is valid and not suspended or revoked. The amendments aim to enhance efficiency in cargo handling and clearance procedures within customs areas.
The notification amends the Handling of Cargo in Customs Areas Regulations, 2009. It reduces the time period for keeping uncleared cargo in a customs area from 10 days to 5 days. For Customs Cargo Service Providers authorized under the Authorized Economic Operator Programme, their approval for appointment shall remain valid until their AEO authorization is valid and not suspended or revoked. The amendments aim to enhance efficiency in cargo handling and clearance procedures within customs areas.
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