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...
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
The Customs (Electronic Cash Ledger) Regulations, 2022 are amended to permit payment through a payment aggregator. A new clause is inserted in regulation 3(6) and regulation 3(7) is expanded to include payment aggregator as an additional payment mode alongside existing methods, other than internet banking through an authorised bank. The amendment comes into force on publication in the Official Gazette and applies as an operative change to the customs electronic cash ledger payment framework.
Note: It is a system-generated summary and is for quick reference only.