Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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Risk-based selective physical boarding will apply to vessels at specified docks, jetties and anchorage points. Customs screening will consider compliance history, voyage details, prior port calls, cargo, crew profiles, and declarations concerning crew effects, ship stores and satellite devices. Terminal operators must provide tentative berthing lists, while designated superintendents will assess risk, review mandatory advance documents and authorise boarding where required. Vessels not selected for boarding remain subject to strict responsibility of the master and shipping agent for complete and accurate declarations, safeguarding declared stores, preventing unlawful unloading or consumption, and promptly reporting logistical or documentary changes. Cargo discharge may proceed after Entry Inward, with sailing governed by advance Port Clearance.
Risk-based selective physical boarding will apply to vessels at specified docks, jetties and anchorage points. Customs screening will consider compliance history, voyage details, prior port calls, cargo, crew profiles, and declarations concerning crew effects, ship stores and satellite devices. Terminal operators must provide tentative berthing lists, while designated superintendents will assess risk, review mandatory advance documents and authorise boarding where required. Vessels not selected for boarding remain subject to strict responsibility of the master and shipping agent for complete and accurate declarations, safeguarding declared stores, preventing unlawful unloading or consumption, and promptly reporting logistical or documentary changes. Cargo discharge may proceed after Entry Inward, with sailing governed by advance Port Clearance.
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