Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Notification implements a Single Unified Multi-Purpose Electronic Bond (SEB) for customs transactions, permitting importers/exporters to select and later modify obligations, electronically execute bonds with e-stamp payment and e-signature without notary, and link and verify electronic bank guarantees via NeSL and ICEGATE integration; list of integrated banks appears in Annexure-H of the referenced CBIC circular. Manual bonds and bank guarantees will no longer be accepted in the Nagpur Commissionerate from 10 February 2026, subject to temporary technical exceptions and a nominated nodal officer and escalation procedure for grievance resolution.
Notification implements a Single Unified Multi-Purpose Electronic Bond (SEB) for customs transactions, permitting importers/exporters to select and later modify obligations, electronically execute bonds with e-stamp payment and e-signature without notary, and link and verify electronic bank guarantees via NeSL and ICEGATE integration; list of integrated banks appears in Annexure-H of the referenced CBIC circular. Manual bonds and bank guarantees will no longer be accepted in the Nagpur Commissionerate from 10 February 2026, subject to temporary technical exceptions and a nominated nodal officer and escalation procedure for grievance resolution.
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