Person chargeable with duty must be the importer at importation; subsequent purchasers cannot be held liable where beneficial owner rules did not appl...
Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
Amendments to the Listing Obligations and Disclosure Requirements revise thresholds and operational governance for listed entities. The high value debt listed entity (HVDLE) threshold is raised from One Thousand Crore to Five Thousand Crore, with transitional carve-outs for entities ceasing to be HVDLEs. Transfer and transmission obligations require dematerialisation and permit limited registration of pre-April 2019 physical transfers. Escrow amounts unclaimed past prescribed periods must be transferred to the Investor Education and Protection Fund (Boards fund for non-company entities) without interest. Corporate governance reporting, secretarial audit annexure requirements, director appointment, vacancy filling timelines, and specified related party transaction carve-outs for public sector entities are amended accordingly, with HVDLE-specific compliance prescriptions and periodic compliance reporting mandated.
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