Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The tax authority instructs all customs formations to address recurring public and trade grievances about duties and KYC for gifts and personal imports via courier and postal channels by preparing and publishing comprehensive FAQ documents on zonal/commissionerate websites. FAQs must explain duty structure with sample calculations, KYC requirements, fees and charges, grievance redressal procedures and other procedural guidance; authorities must maintain and monitor grievance records, widely publicize the FAQs to stakeholders, and report any implementation difficulties to the authority.
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