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...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
Customs prescribes an SOP for movement and cross-stuffing of International Transshipment-FCL containers between the Port Terminal and designated CFS at JNCH, requiring shipping lines to file the IGM, obtain movement permission, and ensure seal and container-number verification at each transfer point. Cross-stuffing is allowed only case by case in the designated CFS on production of specified NOCs and booking confirmation, with video recording, supervisory presence, retention of records for 180 days, and endorsement of the transshipment documents. Transshipment is subject to re-export within 30 days of vessel entry inward, no permit fee is payable, and prohibited or security-sensitive goods are excluded.
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