Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Auto Transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processing and reduce dwell time and demurrage. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment details and send a copy to the registered email ID, and manual officer approval is no longer required. TP generation is not required at goods registration stage; after registration, the IRN number and DOC code will appear in supporting documents. Where the auto transshipment number is not received, Customs Brokers, importers or SEZ units may approach the CMFC Section for generation through ICES.
Auto Transshipment of SEZ-bound cargo from gateway ports has been enabled in the customs system to digitise manual processing and reduce dwell time and demurrage. Once the Bill of Entry is assessed, the system will automatically generate the Transshipment details and send a copy to the registered email ID, and manual officer approval is no longer required. TP generation is not required at goods registration stage; after registration, the IRN number and DOC code will appear in supporting documents. Where the auto transshipment number is not received, Customs Brokers, importers or SEZ units may approach the CMFC Section for generation through ICES.
Note: It is a system-generated summary and is for quick reference only.
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