Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
Note: It is a system-generated summary and is for quick reference only.