Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Entry Inward and Vessel Sail-out Clearance must be granted promptly on filing the requisite documents, including Sea Arrival Manifest and Sea Departure Manifest, and completion of prescribed checks, without insisting on physical boarding of the vessel. The circular clarifies that entry inward, sail-out clearance, and boarding are separate statutory processes under the Customs Act, 1962, and that boarding under section 37 is independent of clearance formalities. Physical boarding by Customs officers is to be undertaken on a risk-based basis, with field formations required to consider compliance behaviour, voyage pattern, cargo nature and other relevant safety and security parameters.
Entry Inward and Vessel Sail-out Clearance must be granted promptly on filing the requisite documents, including Sea Arrival Manifest and Sea Departure Manifest, and completion of prescribed checks, without insisting on physical boarding of the vessel. The circular clarifies that entry inward, sail-out clearance, and boarding are separate statutory processes under the Customs Act, 1962, and that boarding under section 37 is independent of clearance formalities. Physical boarding by Customs officers is to be undertaken on a risk-based basis, with field formations required to consider compliance behaviour, voyage pattern, cargo nature and other relevant safety and security parameters.
Note: It is a system-generated summary and is for quick reference only.