Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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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