Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.
One-time relaxation measures have been introduced for the Gems and Jewellery sector under Chapter 4 of HBP 2023, extending by 30 days the re-export, export, and re-import periods where expiry falls between 01.03.2026 and 31.05.2026. The extension applies automatically from the date of expiry and does not require any separate application, composition fee, amendment, or endorsement. Customs authorities are to permit the relevant export or import activity, subject to verification of the applicable details.
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