Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
The Baggage Rules, 2026 and associated Regulations establish electronic pre- or on-arrival customs declaration (via the Atithi app), permit alternative declaration where electronic filing is infeasible, and require risk-based verification; non-declaration attracts action under the Customs Act. Dutyfree allowances and transferofresidence concessions are specified by passenger class and duration, with a distinct special jewellery allowance and differentiated treatment for used personal effects versus valuables not for daily use, which may be dutyassessed or admitted on reimportation against export certificates. Temporary export/import certificates, detention receipts, and procedures for unaccompanied baggage, transit of baggage between stations, landborder limitations, and crew and diplomatic exceptions are prescribed; prior circulars are rescinded accordingly.
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