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    Fresh exemption claims cannot be introduced in reassessment returns when no original return was filed under section 139.
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A uniform, technology-driven procedure governs clearance of...

Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offices.

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Customs August 8, 2026 Circulars
A uniform, technology-driven procedure governs clearance of personal imported goods through Foreign Post Offices under the Postal Import Regulations, 2025. Postal authorities must electronically present article lists and goods on arrival; customs assessment is risk-based through the FPO Import Application and Risk Management System, with physical examination generally limited to selected or intelligence-based cases. Officers may issue specific consolidated electronic document-call letters and, after 30 days without an adequate response, assess using available records under the Customs Act. Clearance is issued electronically after assessment and customs formalities, and postal authorities must not deliver articles before clearance and duty payment or realisation. Commercial postal imports remain subject to the existing procedure.

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Acts Income Tax