Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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The self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
The self-sealing facility granted to an eligible exporter or merchant exporter under the customs circulars carries no prescribed validity period and remains effective unless specifically withdrawn, suspended, or cancelled by the jurisdictional Customs authority for non-compliance, misuse, or another valid reason. Field formations are directed to administer the facility in a facilitative manner while maintaining necessary checks, and to take appropriate action, including withdrawal where warranted, against any misuse.
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