Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The CBIC issued a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
The CBIC issued a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
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