Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
Mandatory use of Body Worn Cameras during physical examination of import cargo at CFSs, ICDs and ACCs under Hyderabad Customs Commissionerate takes effect immediately. The notice requires recording from before opening packages or containers until completion of examination, including interaction with the importer, Customs Broker or authorised representative and all critical stages such as seal verification, description, quantity and sampling; any interruption must be noted with reasons. The recordings must be securely stored for two years by the jurisdictional Commissionerate, and where investigations, disputes or litigation arise, they must be preserved until final disposal. All concerned stations must ensure BWCs are available for officers.
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