Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
Permission is granted to SpiceJet Limited to undertake export and import transshipment of cargo handled by the custodian AAICLAS from the Air Cargo Complex, Kolkata to other customs-notified Indian airports using its domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework. For export transshipment, bond debits apply on grant of transshipment permission and are credited upon proof of handover at the gateway port, and SpiceJet remains solely liable for shortages or pilferage, payable as the value of goods with applicable interest, penalty and cess. For import transshipment, SpiceJet is liable for shortages or pilferage, payable as customs duty and other levies with applicable interest and penalty.
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