Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Fresh permission is granted for transshipment of imported courier goods from the New Courier Terminal, Delhi to specified Indian air cargo ports through a designated carrier, valid up to 20.12.2028; operative effect is to authorise such inter-airport movement under Chapter VIII of the Customs Act, 1962 subject to compliance with stipulated conditions. Transshipment is permitted only where goods are specifically declared for transshipment in the import manifest/import report and reflected in destination-wise cargo transfer manifests approved by the proper officer, failing which transshipment is barred. Compliance is secured through executed transshipment bonds (with waiver of bank guarantee), mandatory segregation, secure double-lock storage, customs escort/acknowledgement, X-ray screening, sealing, bond debit and re-credit on destination acknowledgement, record maintenance, and production of destination receipt certificates, with renewal possible and permission liable to withdrawal.
Fresh permission is granted for transshipment of imported courier goods from the New Courier Terminal, Delhi to specified Indian air cargo ports through a designated carrier, valid up to 20.12.2028; operative effect is to authorise such inter-airport movement under Chapter VIII of the Customs Act, 1962 subject to compliance with stipulated conditions. Transshipment is permitted only where goods are specifically declared for transshipment in the import manifest/import report and reflected in destination-wise cargo transfer manifests approved by the proper officer, failing which transshipment is barred. Compliance is secured through executed transshipment bonds (with waiver of bank guarantee), mandatory segregation, secure double-lock storage, customs escort/acknowledgement, X-ray screening, sealing, bond debit and re-credit on destination acknowledgement, record maintenance, and production of destination receipt certificates, with renewal possible and permission liable to withdrawal.
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