Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
Direct Port Delivery container clearance remains subject to a normal 48-hour limit from landing at the port terminal. Sundays and holidays observed by the Port and Customs are excluded when calculating that period, while Saturdays remain included. Containers not cleared within the applicable period will be shifted by rail to the designated CFS within 72 hours of landing. Where Customs clearance is not obtained within 72 hours, the containers will be treated as ordinary, non-DPD containers. All other DPD and Direct Port Entry procedures remain unchanged, with immediate effect.
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