Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Approval and renewal are granted under section 45(1) of the Customs Act, 1962 read with the Handling of Cargo in Customs Area Regulations, 2009, extending the entity's custodianship of imported cargo at the Integrated Cargo Terminal, Mangaluru International Airport and its appointment as a Customs Cargo Service Provider for custody and handling of imported, export, and transhipment goods. The approval is subject to continued compliance with applicable customs laws and HCCAR obligations, including execution and maintenance of prescribed bonds and bank guarantees, insurance coverage for goods held in the customs area, payment of duty on pilfered/unaccounted goods, cost-recovery charges for posted customs officers, restrictions on transfer/outsourcing without permission, recordkeeping and controlled removal of goods, and adherence to specified storage areas. The approval operates for five years from the public notice date or until earlier orders, and remains liable to cancellation for contraventions.
Approval and renewal are granted under section 45(1) of the Customs Act, 1962 read with the Handling of Cargo in Customs Area Regulations, 2009, extending the entity's custodianship of imported cargo at the Integrated Cargo Terminal, Mangaluru International Airport and its appointment as a Customs Cargo Service Provider for custody and handling of imported, export, and transhipment goods. The approval is subject to continued compliance with applicable customs laws and HCCAR obligations, including execution and maintenance of prescribed bonds and bank guarantees, insurance coverage for goods held in the customs area, payment of duty on pilfered/unaccounted goods, cost-recovery charges for posted customs officers, restrictions on transfer/outsourcing without permission, recordkeeping and controlled removal of goods, and adherence to specified storage areas. The approval operates for five years from the public notice date or until earlier orders, and remains liable to cancellation for contraventions.
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