Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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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.