Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Prescribes streamlined procedures for export cargo returning to Indian ports due to closure of the Strait of Hormuz or similar disruptions under Customs exceptional powers. Where vessel remained within or returned without calling foreign ports, berthing at original Indian port is permitted without filing Sea Arrival Manifest and containers may be offloaded without immediate Bill of Entry subject to verification against Shipping Bills and seal integrity; tampered seals trigger 100% examination. Shipping Bills and Let Export Order must be cancelled and export incentives recovered if disbursed; DG System to enable post EGM cancellation and ICEGATE will share cancelled bill details with concerned agencies. Relaxation valid for 15 days.
Prescribes streamlined procedures for export cargo returning to Indian ports due to closure of the Strait of Hormuz or similar disruptions under Customs exceptional powers. Where vessel remained within or returned without calling foreign ports, berthing at original Indian port is permitted without filing Sea Arrival Manifest and containers may be offloaded without immediate Bill of Entry subject to verification against Shipping Bills and seal integrity; tampered seals trigger 100% examination. Shipping Bills and Let Export Order must be cancelled and export incentives recovered if disbursed; DG System to enable post EGM cancellation and ICEGATE will share cancelled bill details with concerned agencies. Relaxation valid for 15 days.
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