Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
Eligible customs arrear cases must be identified for transfer to the Revenue Recovery Unit only after the prescribed appeal period has expired and no appeal, stay, or other proceedings remain pending before any forum. The order requires forwarding such cases with updated TAR particulars, complete e-Office records, the Order-in-Original, any appellate orders, details of stay applications, and a certificate confirming non-pendency of stay under Section 142(1)(c). Complete proposals are to be processed expeditiously, while deficient files may be returned for rectification. An updated Excel statement of transferred cases must be maintained and reflected in future TAR reports to support timely recovery of Government dues.
Note: It is a system-generated summary and is for quick reference only.
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