Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Annual mandatory inspections of all terminals/berths operated by private custodians will be introduced from financial year 2027-28 (April-May) to standardise EXIM cargo handling and identify major operational, security and hazardous-goods deficiencies. Inspections will be carried out by the CFS Unit under DC/AC & SPS supervision in the first quarter, using the prescribed proforma (Annexure-I); inspection reports must be submitted to the Principal Commissioner/Commissioner of Customs (Port). Deficiencies will trigger corrective measures and penal action under the Handling of Cargo in Customs Area Regulation and the Customs Act; the proforma covers bonds, bank guarantees, insurance, infrastructure, security, hazardous-goods handling, and disposal of uncleared cargo.
Annual mandatory inspections of all terminals/berths operated by private custodians will be introduced from financial year 2027-28 (April-May) to standardise EXIM cargo handling and identify major operational, security and hazardous-goods deficiencies. Inspections will be carried out by the CFS Unit under DC/AC & SPS supervision in the first quarter, using the prescribed proforma (Annexure-I); inspection reports must be submitted to the Principal Commissioner/Commissioner of Customs (Port). Deficiencies will trigger corrective measures and penal action under the Handling of Cargo in Customs Area Regulation and the Customs Act; the proforma covers bonds, bank guarantees, insurance, infrastructure, security, hazardous-goods handling, and disposal of uncleared cargo.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
