Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
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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domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework.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domestic flights, for a period up to 05.03.2026; the permission may be renewed on satisfactory compliance and may be withdrawn upon notice with reasons, enabling lawful movement of transshipped cargo under the prescribed legal framework.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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