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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The CBIC issued Instruction No. 10/2025-Customs mandating the inclusion of DIGIT ID in Arrest Reports and Incident Reports for customs enforcement actions. The revised reporting formats (Annexure-I and Annexure-II) require comprehensive details including personal information, offence specifics, seizure particulars, and modus operandi. Reports must be electronically submitted to designated CBIC officials, with previous instructions remaining unchanged. The new format aims to standardize and enhance information tracking in customs investigation and enforcement proceedings.
The CBIC issued Instruction No. 10/2025-Customs mandating the inclusion of DIGIT ID in Arrest Reports and Incident Reports for customs enforcement actions. The revised reporting formats (Annexure-I and Annexure-II) require comprehensive details including personal information, offence specifics, seizure particulars, and modus operandi. Reports must be electronically submitted to designated CBIC officials, with previous instructions remaining unchanged. The new format aims to standardize and enhance information tracking in customs investigation and enforcement proceedings.
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