Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Where amendment or cancellation of export documents is necessitated solely by force majeure affecting international shipping and logistics, officers may permit such amendment or cancellation without insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, relying on powers in section 143AA. The waiver applies where disruption arises from cancelled/rescheduled sailings or flights, carrier service suspension, port or airport disruptions, natural disasters, government transport restrictions, or comparable circumstances. Requests must be supported by carrier or port communications and the officer must be satisfied the cause is beyond the exporter's control; applies to all customs stations and is time limited.
Where amendment or cancellation of export documents is necessitated solely by force majeure affecting international shipping and logistics, officers may permit such amendment or cancellation without insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, relying on powers in section 143AA. The waiver applies where disruption arises from cancelled/rescheduled sailings or flights, carrier service suspension, port or airport disruptions, natural disasters, government transport restrictions, or comparable circumstances. Requests must be supported by carrier or port communications and the officer must be satisfied the cause is beyond the exporter's control; applies to all customs stations and is time limited.
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