Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
