Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
International transshipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to compliance with the Customs Act, 1962 and the prescribed procedures. For multi-station transshipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must confirm adequate storage, infrastructure and supervision capacity before movement under Customs control. Custodians at all stations remain responsible for safe custody, accounting and reporting discrepancies. For export cargo cleared at ICDs but lying at gateway ports, cancellation of LEO or shipping bill may be allowed at the originating ICD and the cargo may be moved out for return or re-routing without bringing containers back to the ICD, with electronic processing preferred. The facility remains in force until 15.04.2026.
International transshipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to compliance with the Customs Act, 1962 and the prescribed procedures. For multi-station transshipment, the originating Nodal Officer must obtain prior email consent from the transit or destination station, which must confirm adequate storage, infrastructure and supervision capacity before movement under Customs control. Custodians at all stations remain responsible for safe custody, accounting and reporting discrepancies. For export cargo cleared at ICDs but lying at gateway ports, cancellation of LEO or shipping bill may be allowed at the originating ICD and the cargo may be moved out for return or re-routing without bringing containers back to the ICD, with electronic processing preferred. The facility remains in force until 15.04.2026.
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