Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Automated goods registration will be triggered when an RFID e-Sealed, self-sealed factory stuffed container (FCL) is scanned at port and ICEGATE pushes the arrival message to ICES; where Annexure C has been filed and required fields validate, the Shipping Bill will move to the goods registration queue for officer verification without exporter physical attendance. If e Seal, container number or other data mismatch or required information is missing, the exporter must follow existing in-person registration. EXAM_INSP role in ICES will display an "Eseal Recvd" date and provide prefilled SB data for verification; the LEO-granting officer can view e seal processing status. Pilot launched at Nhava Sheva for phased roll-out.
Automated goods registration will be triggered when an RFID e-Sealed, self-sealed factory stuffed container (FCL) is scanned at port and ICEGATE pushes the arrival message to ICES; where Annexure C has been filed and required fields validate, the Shipping Bill will move to the goods registration queue for officer verification without exporter physical attendance. If e Seal, container number or other data mismatch or required information is missing, the exporter must follow existing in-person registration. EXAM_INSP role in ICES will display an "Eseal Recvd" date and provide prefilled SB data for verification; the LEO-granting officer can view e seal processing status. Pilot launched at Nhava Sheva for phased roll-out.
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