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...
Procedure permits movement of Persian Gulf bound transshipment containers from Visakha Container Terminal to a designated Container Freight Station subject to specified transit security and documentary controls: the CFS must furnish a transit bond for approval and the bond will be debited at movement and re credited on receipt proof; containers must be segregated in a demarcated area and will not mingle with general cargo; ITP Cell will issue ICCD/TP after document verification; the CFS must submit fortnightly reconciliation statements to ITP Cell. This facilitation applies only until 31 March 2026 and existing terms of the earlier Public Notice remain unchanged.
Procedure permits movement of Persian Gulf bound transshipment containers from Visakha Container Terminal to a designated Container Freight Station subject to specified transit security and documentary controls: the CFS must furnish a transit bond for approval and the bond will be debited at movement and re credited on receipt proof; containers must be segregated in a demarcated area and will not mingle with general cargo; ITP Cell will issue ICCD/TP after document verification; the CFS must submit fortnightly reconciliation statements to ITP Cell. This facilitation applies only until 31 March 2026 and existing terms of the earlier Public Notice remain unchanged.
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