Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
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