Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
Approval is granted to Sri Ramachandra Institute of Higher Education and Research Trust, Chennai for scientific research recognition under clause (ii) of section 35(1) for assessment years 2026 27 to 2030 31, subject to compliance with Rule 5E. The institution must file annual statements under subsection (1A) in Form No.10BD and deliver them to the prescribed income tax authority as prescribed by Rule 18AB, with a permitted correction statement to amend submissions. The institution must also furnish donors a Form No.10BE certificate specifying donation particulars and timing as required by Rule 18AB.
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