Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
International transhipment of both FCL and LCL cargo is permitted from all seaports and international airports, including movements through other Customs stations, subject to compliance with the Customs Act, 1962 and the rules made thereunder. Each Customs Zone must appoint a senior Nodal Officer to coordinate priority approvals, while the originating and transit stations must obtain and convey prior consent by official email and ensure secure handling under Customs control. The circular also allows ICD-origin export cargo lying at gateway ports to have LEO/Shipping Bill cancelled by the originating ICD, with onward removal, return or re-routing permitted without returning containers to the ICD, through expedited electronic processing. The facility remains in force until 15.04.2026.
International transhipment of both FCL and LCL cargo is permitted from all seaports and international airports, including movements through other Customs stations, subject to compliance with the Customs Act, 1962 and the rules made thereunder. Each Customs Zone must appoint a senior Nodal Officer to coordinate priority approvals, while the originating and transit stations must obtain and convey prior consent by official email and ensure secure handling under Customs control. The circular also allows ICD-origin export cargo lying at gateway ports to have LEO/Shipping Bill cancelled by the originating ICD, with onward removal, return or re-routing permitted without returning containers to the ICD, through expedited electronic processing. The facility remains in force until 15.04.2026.
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