Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Export cargo containers offloaded at foreign ports and returned to India due to Strait of Hormuz disruption may be handled under a simplified customs procedure. The shipping line or authorised representative must file SAM because vessel, consignor-consignee and bill of lading details change on return. Customs must verify container particulars and seal integrity against shipping documents; where seals are intact and matched, the container may be offloaded without filing a bill of entry, and shipping bills/LEO are to be cancelled through the EDI post-EGM SB cancellation module. If seals are tampered with or not intact, the container requires 100% examination and re-import procedures. The relaxation applies until 30.04.2026.
Export cargo containers offloaded at foreign ports and returned to India due to Strait of Hormuz disruption may be handled under a simplified customs procedure. The shipping line or authorised representative must file SAM because vessel, consignor-consignee and bill of lading details change on return. Customs must verify container particulars and seal integrity against shipping documents; where seals are intact and matched, the container may be offloaded without filing a bill of entry, and shipping bills/LEO are to be cancelled through the EDI post-EGM SB cancellation module. If seals are tampered with or not intact, the container requires 100% examination and re-import procedures. The relaxation applies until 30.04.2026.
Note: It is a system-generated summary and is for quick reference only.
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