Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems.
The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems.
Note: It is a system-generated summary and is for quick reference only.
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