Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
This notification amends the previous Notification No. 62/1994-Customs (N.T.) dated 21st November 1994 issued by the Central Board of Indirect Taxes and Customs, Ministry of Finance. It exercises the powers conferred by clause (a) of sub-section (1) of section 7 of the Customs Act, 1962. The amendment adds the customs port of Chhara in the state of Gujarat to the list of ports appointed for unloading imported goods and loading export goods or any class of such goods.
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