Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
Prescribes procedures under Section 143AA for managing export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Where a vessel lands at a port different from original export, carriers must file Sea Arrival Manifest, customs must verify containers and seal integrity, and permit 100% examination if seals are tampered. Port formations must coordinate to cancel Shipping Bills and LEOs in the ICES system and enable Back to Town (BTT) subject to documentary checks. International transshipment of LCL cargo is permitted at notified ports and may be extended; liquid/break bulk may be temporarily stored under customs supervision in bonded facilities.
Prescribes procedures under Section 143AA for managing export cargo returned to Indian ports due to closure of the Strait of Hormuz or similar disruptions. Where a vessel lands at a port different from original export, carriers must file Sea Arrival Manifest, customs must verify containers and seal integrity, and permit 100% examination if seals are tampered. Port formations must coordinate to cancel Shipping Bills and LEOs in the ICES system and enable Back to Town (BTT) subject to documentary checks. International transshipment of LCL cargo is permitted at notified ports and may be extended; liquid/break bulk may be temporarily stored under customs supervision in bonded facilities.
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