Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CBDT amended Income Tax Rules 1962 by introducing Rule 6GB u/s 44BBC, establishing conditions for non-resident cruise ship operators. The amendment specifies four key requirements: vessels must have 200+ passenger capacity or 75+ meter length with dining/cabin facilities; scheduled voyages must touch minimum two Indian seaports or same port twice; operations must primarily transport passengers not cargo; compliance with Tourism/Shipping Ministry guidelines required. The Income-tax (First Amendment) Rules 2025 took effect upon Official Gazette publication, aimed at regulating taxation of non-resident cruise operators' profits and gains from Indian operations under specialized computational provisions.
CBDT amended Income Tax Rules 1962 by introducing Rule 6GB u/s 44BBC, establishing conditions for non-resident cruise ship operators. The amendment specifies four key requirements: vessels must have 200+ passenger capacity or 75+ meter length with dining/cabin facilities; scheduled voyages must touch minimum two Indian seaports or same port twice; operations must primarily transport passengers not cargo; compliance with Tourism/Shipping Ministry guidelines required. The Income-tax (First Amendment) Rules 2025 took effect upon Official Gazette publication, aimed at regulating taxation of non-resident cruise operators' profits and gains from Indian operations under specialized computational provisions.
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