Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
Container scanning operations at Syama Prasad Mookherjee Port, Kolkata have been extended with immediate effect from 10:00 to 22:00 on all working days for both DTCS and MXCS, to ease operational constraints and improve cargo clearance. Stakeholders are advised to use daytime scanning to optimise utilisation and reduce congestion during night operations. Procedures for DPD containers, ICD-bound containers and Nepal/Bhutan-bound CTD containers remain unchanged and continue under the existing public notices. Customs officers must ensure staffing and uninterrupted processing of import documents, examination, assessment, out-of-charge and related functions during the extended hours.
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