Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Permissions are to be granted on priority by the jurisdictional Assistant/Deputy Commissioner after verification, with prior consent required where cargo moves through multiple Customs stations and under Customs control during transit. Custodians must ensure safe custody, accounting and reporting of discrepancies. For export cargo already cleared at ICDs and lying at gateway ports, cancellation of LEO/Shipping Bill may be allowed on exporter's request, with movement out of the port permitted for return or re-routing. The facility remains in force till 15.04.2026.
International transhipment of FCL and LCL cargo is permitted from all seaports and international airports, including through other Customs stations, subject to the Customs Act, 1962 and the prescribed procedure. Permissions are to be granted on priority by the jurisdictional Assistant/Deputy Commissioner after verification, with prior consent required where cargo moves through multiple Customs stations and under Customs control during transit. Custodians must ensure safe custody, accounting and reporting of discrepancies. For export cargo already cleared at ICDs and lying at gateway ports, cancellation of LEO/Shipping Bill may be allowed on exporter's request, with movement out of the port permitted for return or re-routing. The facility remains in force till 15.04.2026.
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