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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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An International Courier Terminal (ICT) is a Customs-controlled facility for electronic clearance of authorized courier consignments under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, permitting import/export via authorized couriers and electronic CBEs/Courier Shipping Bills; operative effect: consignments are processed through courier-specific electronic procedures. Certain goods (animals, plants, perishables, specified publications, precious metals/stones except limited re-imports and items requiring expert/testing) and prohibited/restricted items (narcotics, explosives, arms, counterfeit currency, protected wildlife products, and items restricted under allied Acts) are excluded from courier clearance; operative effect: such consignments require alternative clearance routes or are barred. Duty classification distinguishes commercial, personal (CTH 9804; total 30.98% duty) and gifts (total 43.96% duty); operative effect: classification and payer of purchase determine applicable duties. Authorized couriers file declarations and importers must furnish KYC and supporting documents; operative effect: noncompliance may delay clearance and trigger examination.
An International Courier Terminal (ICT) is a Customs-controlled facility for electronic clearance of authorized courier consignments under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, permitting import/export via authorized couriers and electronic CBEs/Courier Shipping Bills; operative effect: consignments are processed through courier-specific electronic procedures. Certain goods (animals, plants, perishables, specified publications, precious metals/stones except limited re-imports and items requiring expert/testing) and prohibited/restricted items (narcotics, explosives, arms, counterfeit currency, protected wildlife products, and items restricted under allied Acts) are excluded from courier clearance; operative effect: such consignments require alternative clearance routes or are barred. Duty classification distinguishes commercial, personal (CTH 9804; total 30.98% duty) and gifts (total 43.96% duty); operative effect: classification and payer of purchase determine applicable duties. Authorized couriers file declarations and importers must furnish KYC and supporting documents; operative effect: noncompliance may delay clearance and trigger examination.
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