Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
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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