Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Mandatory use of Body Worn Cameras during physical examination of import cargo at all Container Freight Stations under JNCH jurisdiction will apply from 01.04.2026, in line with CBIC Circular No. 07/2026-Customs. The examination must be recorded from before opening packages or containers until completion, covering inspection of seals, goods, quantity, description, sampling, and interactions with the importer or Customs Broker; any interruption must be noted with reasons. Recordings must be securely stored and retained for two years by the jurisdictional Commissionerate, and, where investigations, disputes, or litigation arise, preserved until final disposal. CFSs must ensure BWCs are available for officers at their locations.
Mandatory use of Body Worn Cameras during physical examination of import cargo at all Container Freight Stations under JNCH jurisdiction will apply from 01.04.2026, in line with CBIC Circular No. 07/2026-Customs. The examination must be recorded from before opening packages or containers until completion, covering inspection of seals, goods, quantity, description, sampling, and interactions with the importer or Customs Broker; any interruption must be noted with reasons. Recordings must be securely stored and retained for two years by the jurisdictional Commissionerate, and, where investigations, disputes, or litigation arise, preserved until final disposal. CFSs must ensure BWCs are available for officers at their locations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
