Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Amendment inserts a mandatory Currency Declaration Form (CDF) annex to the Export and Import of Currency Regulations, requiring passengers to declare aggregate foreign exchange on arrival; exemption applies where aggregate foreign exchange does not exceed US$10,000 or foreign currency notes do not exceed US$5,000. The CDF must be produced to authorised banks or money changers when converting foreign exchange and retained for customs production on departure if unencashed. Details of travellers' cheques or currency denominations need not be furnished; foreign tourists need not provide an address. Issued by RBI as an amendment to the Principal Regulations.
Amendment inserts a mandatory Currency Declaration Form (CDF) annex to the Export and Import of Currency Regulations, requiring passengers to declare aggregate foreign exchange on arrival; exemption applies where aggregate foreign exchange does not exceed US$10,000 or foreign currency notes do not exceed US$5,000. The CDF must be produced to authorised banks or money changers when converting foreign exchange and retained for customs production on departure if unencashed. Details of travellers' cheques or currency denominations need not be furnished; foreign tourists need not provide an address. Issued by RBI as an amendment to the Principal Regulations.
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