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...
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
SEZ import consignments may now be processed through the courier mode using an integrated ECCS-ICEGATE-ICES workflow at the Kolkata courier terminal. The notice assigns specific electronic and physical tasks to airlines, couriers, ICT customs officers, SEZ customs officers, SEZ units and custodians, including IGM filing with the special handling code "COURIER", ECM filing with SEZ/non-SEZ/transshipment flags, package and weight validation, X-ray clearance, exit scanning, goods registration and out-of-charge at the SEZ port, and identification of the Bill of Entry as courier-based SEZ import. Trade difficulties are to be reported through the stated helpdesks or to the customs administration for implementation support.
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