Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
Container Freight Stations in the JNCH jurisdiction are authorised to allow part delivery of cargo once a Bill of Entry has been granted Out of Charge by the RMS Facilitation Centre. Importers are no longer required to obtain separate permission from the AC/DC, Docks for part delivery of such OOC cargo. The measure is intended to ease trade and reduce physical interface between trade and Customs, while CFSs must maintain appropriate records of all part deliveries.
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