Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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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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