Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
The notification amends the principal customs exemption notification to give effect to the sixth tranche of tariff concessions under the India-Mauritius CECPA by substituting Table 1 with revised preferential tariff rates for specified goods. The amended schedule sets out the applicable concessional rates across listed tariff items and updates the operative customs treatment for imports covered by the arrangement. The notification comes into force on 1 April 2026.
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