Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation prompted petitioner to file response via Help Desk Grievance Cell, unnoticed by Faceless Assessment Unit. Order u/s 147 read with Section 144B for assessment year 2018-19 set aside due to violation of natural justice and non-compliance with Standard Operating Procedure. Matter remanded to Faceless Assessment Unit to dispose proceedings after considering petitioner's response already on record.
Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation prompted petitioner to file response via Help Desk Grievance Cell, unnoticed by Faceless Assessment Unit. Order u/s 147 read with Section 144B for assessment year 2018-19 set aside due to violation of natural justice and non-compliance with Standard Operating Procedure. Matter remanded to Faceless Assessment Unit to dispose proceedings after considering petitioner's response already on record.
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