Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Renewal permission is granted for Air India Limited, Kolkata to carry export and import transhipment cargo from Air Cargo Complex, Kolkata to other customs-notified Indian airports and vice versa through its domestic flights, subject to prescribed customs conditions. The permission is valid from 01.11.2025 to 31.10.2028, subject to continued validity of amended bank guarantees. The airline remains liable for any shortage or pilferage in transit, with liability extending to the value of transshipped goods in export movement and to customs duty and allied levies in import movement, along with applicable interest and penalties. The arrangement operates under Chapter VIII of the Customs Act, 1962 and the applicable transhipment and cargo-handling regulations and circulars.
Renewal permission is granted for Air India Limited, Kolkata to carry export and import transhipment cargo from Air Cargo Complex, Kolkata to other customs-notified Indian airports and vice versa through its domestic flights, subject to prescribed customs conditions. The permission is valid from 01.11.2025 to 31.10.2028, subject to continued validity of amended bank guarantees. The airline remains liable for any shortage or pilferage in transit, with liability extending to the value of transshipped goods in export movement and to customs duty and allied levies in import movement, along with applicable interest and penalties. The arrangement operates under Chapter VIII of the Customs Act, 1962 and the applicable transhipment and cargo-handling regulations and circulars.
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