Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Expeditious disposal of unclaimed or uncleared hazardous and explosive cargo is mandated, requiring completion within two months of arrival. The notice directs custodians to follow the procedure under Section 48 of the Customs Act and the Disposal Manual, 2019, applying the principles of natural justice in each case; earlier CBIC Circular No. 49/2018 is cited as procedural guidance. The operative effect is an accelerated, safety-driven timeline for disposal of hazardous consignments to prevent mishaps while preserving procedural fairness under the prescribed disposal framework.
Expeditious disposal of unclaimed or uncleared hazardous and explosive cargo is mandated, requiring completion within two months of arrival. The notice directs custodians to follow the procedure under Section 48 of the Customs Act and the Disposal Manual, 2019, applying the principles of natural justice in each case; earlier CBIC Circular No. 49/2018 is cited as procedural guidance. The operative effect is an accelerated, safety-driven timeline for disposal of hazardous consignments to prevent mishaps while preserving procedural fairness under the prescribed disposal framework.
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