Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Cargo originating from SEZ and lying at gateway ports because of disruption in maritime routes may be handled through a simplified procedure under Section 143AA of the Customs Act, 1962. On the exporter's request, the originating SEZ may cancel the LEO or shipping bill, after which Customs at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, without requiring the containers to be brought back to the SEZ. The cargo may also be de-stuffed and stored in a Customs bonded warehouse, and any re-routing must comply with filing requirements and other applicable legal procedures. Electronic communication is permitted and the facility remains in force until 30.04.2026.
Cargo originating from SEZ and lying at gateway ports because of disruption in maritime routes may be handled through a simplified procedure under Section 143AA of the Customs Act, 1962. On the exporter's request, the originating SEZ may cancel the LEO or shipping bill, after which Customs at the gateway port may permit movement of the cargo out of the port for return to the exporter or for re-routing, without requiring the containers to be brought back to the SEZ. The cargo may also be de-stuffed and stored in a Customs bonded warehouse, and any re-routing must comply with filing requirements and other applicable legal procedures. Electronic communication is permitted and the facility remains in force until 30.04.2026.
Note: It is a system-generated summary and is for quick reference only.
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