Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Page of 4816
Press 'Enter' after typing page number.
5461 to 5480 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
SAM filing under SCMTR will require timely declaration of House BLs via CSN; supplementary IGM amendments will be disabled before Sea Entry Inwards from 20.02.2026, so vessel operators must include CSN-linked BLs at initial SAM filing and any pre entry additions must use Sea Arrival Amendment (SAA) or Sea Cargo Amendment (SCA) messages automatically. Post entry additions will be officer routed and may attract supplementary amendment charges. Implementation of Container Global (CG) Bond will require one active CG bond per PAN and remediation of expired or duplicate bonds before automatic debit/credit through CG bond is enabled. CBIC guidance mandated.
SAM filing under SCMTR will require timely declaration of House BLs via CSN; supplementary IGM amendments will be disabled before Sea Entry Inwards from 20.02.2026, so vessel operators must include CSN-linked BLs at initial SAM filing and any pre entry additions must use Sea Arrival Amendment (SAA) or Sea Cargo Amendment (SCA) messages automatically. Post entry additions will be officer routed and may attract supplementary amendment charges. Implementation of Container Global (CG) Bond will require one active CG bond per PAN and remediation of expired or duplicate bonds before automatic debit/credit through CG bond is enabled. CBIC guidance mandated.
Note: It is a system-generated summary and is for quick reference only.