Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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.
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