International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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