Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the relevant Customs rules and circular procedures. For multi-station transhipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must verify safe storage, infrastructure and supervision readiness; movement must then proceed under Customs control, including sealing where required. Custodians at all stations must ensure safe custody, accounting and reporting of discrepancies. For export cargo lying at gateway ports after LEO, the originating ICD may cancel the Shipping Bill on request and the gateway port may allow re-routing or return without sending containers back to the ICD, with electronic processing preferred. The facility remains in force till 15.04.2026.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including movement through other Customs stations, subject to compliance with the Customs Act, 1962 and the relevant Customs rules and circular procedures. For multi-station transhipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must verify safe storage, infrastructure and supervision readiness; movement must then proceed under Customs control, including sealing where required. Custodians at all stations must ensure safe custody, accounting and reporting of discrepancies. For export cargo lying at gateway ports after LEO, the originating ICD may cancel the Shipping Bill on request and the gateway port may allow re-routing or return without sending containers back to the ICD, with electronic processing preferred. The facility remains in force till 15.04.2026.
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