Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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