Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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