Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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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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