Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CBIC issued Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025 enabling AEO Tier II/III importers to move goods directly to authorized premises before customs clearance. Eligible importers must have licensed warehouses under Sec 58/58A with Sec 65 permissions for goods under headings 8517-8548. Commissioner must verify and approve premises within 14 days. Importers must declare intent in Bill of Entry, receive automated permission, and complete clearance within 15 days. Facility can be suspended for non-compliance. Penalties apply under Sec 158(2)(ii) for violations. Board retains power to exempt certain goods from regulations.
CBIC issued Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025 enabling AEO Tier II/III importers to move goods directly to authorized premises before customs clearance. Eligible importers must have licensed warehouses under Sec 58/58A with Sec 65 permissions for goods under headings 8517-8548. Commissioner must verify and approve premises within 14 days. Importers must declare intent in Bill of Entry, receive automated permission, and complete clearance within 15 days. Facility can be suspended for non-compliance. Penalties apply under Sec 158(2)(ii) for violations. Board retains power to exempt certain goods from regulations.
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