Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Port clearance for vessels calling Chennai and Kamarajar ports will transition to an online EDI system requiring specified vessel certificates and declarations. Advance port clearance permits limited initial issuance on submission of core safety and registration certificates, provided remaining documents (including health, immigration, cargo, no-arms/no-gold declarations and income tax certificate) are produced within seven days of sailing; failure exposes carriers to action under customs and SCMTR provisions. Applicants must register, submit a one-year continuity bond (renewable annually) and an undertaking; manual issuance continues until 02.03.2026, and the online process takes effect 27.01.2026.
Port clearance for vessels calling Chennai and Kamarajar ports will transition to an online EDI system requiring specified vessel certificates and declarations. Advance port clearance permits limited initial issuance on submission of core safety and registration certificates, provided remaining documents (including health, immigration, cargo, no-arms/no-gold declarations and income tax certificate) are produced within seven days of sailing; failure exposes carriers to action under customs and SCMTR provisions. Applicants must register, submit a one-year continuity bond (renewable annually) and an undertaking; manual issuance continues until 02.03.2026, and the online process takes effect 27.01.2026.
Note: It is a system-generated summary and is for quick reference only.
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