Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
Back-to-Town (BTT) procedure relaxed for export containers stranded due to Middle East war conditions: upon exporter or authorised broker request, Dock Preventive officers at the Terminal/CFS will verify container seals and match shipping bill and stuffing records; if seal is intact, physical examination is waived and BTT permission may be granted, and BTT-related fees and penalties under the Customs Act and subordinate regulations are waived for these shipments. The notice is effective immediately and remains until further orders or normalization of shipping operations, as notified by Kandla Customs.
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