Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
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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