Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
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