Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
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.
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