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...
Extension permits Eligible Manufacturer Importers to avail...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
