Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
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