Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Customs stakeholders are informed that specified Container Freight Stations at JNCH, Nhava Sheva have been permitted to handle international transshipment cargo to facilitate smooth movement of transhipment containers. Two CFSs are authorised for both FCL and LCL cargo, and three CFSs are authorised for LCL cargo only. Use of these facilities remains subject to compliance with the Customs Act, 1962, applicable rules and regulations, and the instructions in the referenced circulars. International transhipment requests must be processed under the procedure prescribed in Board Circular No. 14/2007-Cus.
Customs stakeholders are informed that specified Container Freight Stations at JNCH, Nhava Sheva have been permitted to handle international transshipment cargo to facilitate smooth movement of transhipment containers. Two CFSs are authorised for both FCL and LCL cargo, and three CFSs are authorised for LCL cargo only. Use of these facilities remains subject to compliance with the Customs Act, 1962, applicable rules and regulations, and the instructions in the referenced circulars. International transhipment requests must be processed under the procedure prescribed in Board Circular No. 14/2007-Cus.
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