Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Prescribes a uniform, integrated application process for obtaining a private bonded warehouse licence under section 58 and permission for manufacture/other operations under section 65 read with MOOWR, 2019, by adopting a single application form with mandated declarations/undertakings and a consolidated document checklist, thereby standardising approvals and due diligence. Mandates maintenance of prescribed digital records and execution of a general bond satisfying both MOOWR, 2019 and section 59 requirements, enabling audit and duty-risk coverage. Specifies clearance treatment: exports require shipping bill and GST invoice, with no customs duty on imported inputs contained in exported resultant products under section 69; domestic clearances constitute "supply" under GST, require GST invoice and ex-bond Bill of Entry with customs duty payment at the time of supply. Clarifies security-based licensing (not necessarily fully enclosed), permits duty-exempt/nil-duty imports via home-consumption Bill of Entry (not treated as warehoused goods), and allows removal without prior officer permission subject to prescribed documentation and duty payment.
Prescribes a uniform, integrated application process for obtaining a private bonded warehouse licence under section 58 and permission for manufacture/other operations under section 65 read with MOOWR, 2019, by adopting a single application form with mandated declarations/undertakings and a consolidated document checklist, thereby standardising approvals and due diligence. Mandates maintenance of prescribed digital records and execution of a general bond satisfying both MOOWR, 2019 and section 59 requirements, enabling audit and duty-risk coverage. Specifies clearance treatment: exports require shipping bill and GST invoice, with no customs duty on imported inputs contained in exported resultant products under section 69; domestic clearances constitute "supply" under GST, require GST invoice and ex-bond Bill of Entry with customs duty payment at the time of supply. Clarifies security-based licensing (not necessarily fully enclosed), permits duty-exempt/nil-duty imports via home-consumption Bill of Entry (not treated as warehoused goods), and allows removal without prior officer permission subject to prescribed documentation and duty payment.
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