Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
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