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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The Central Government exercised powers under section 25(1) of the Customs Act, 1962 to amend Notification No. 130/2010-Customs through Notification No. 32/2025-Customs dated June 30, 2025. The amendment adds serial number 48 to the existing table, designating Canada as a specified country and Air Canada as a designated airline eligible for exemption from additional customs duty on specified imported goods. This modification expands the scope of customs duty exemptions previously available to other designated airlines from specified countries under the principal notification. The amendment became effective July 1, 2025, furthering public interest objectives in international trade facilitation and airline operations.
The Central Government exercised powers under section 25(1) of the Customs Act, 1962 to amend Notification No. 130/2010-Customs through Notification No. 32/2025-Customs dated June 30, 2025. The amendment adds serial number 48 to the existing table, designating Canada as a specified country and Air Canada as a designated airline eligible for exemption from additional customs duty on specified imported goods. This modification expands the scope of customs duty exemptions previously available to other designated airlines from specified countries under the principal notification. The amendment became effective July 1, 2025, furthering public interest objectives in international trade facilitation and airline operations.
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