Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Public Notice No. 63/2025 issued by the Principal Commissioner of Customs, Chennai-III, prescribes a streamlined procedure for granting Entry Inwards, boarding of vessels, and commencement of cargo discharge under Section 31 of the Customs Act, 1962. Entry Inwards is delinked from physical boarding, based on confirmed "Pilot on Board" information and an e-mailed request from vessel/steamer agents to designated Customs IDs, followed by telephone intimation. After document verification, the Boarding Officer grants Entry Inwards in ICES and communicates authorization by e-mail, which constitutes permission to commence cargo discharge. Boarding and physical verification occur post-berthing. Agents must ensure accuracy in the prescribed Entry Inward request form.
Public Notice No. 63/2025 issued by the Principal Commissioner of Customs, Chennai-III, prescribes a streamlined procedure for granting Entry Inwards, boarding of vessels, and commencement of cargo discharge under Section 31 of the Customs Act, 1962. Entry Inwards is delinked from physical boarding, based on confirmed "Pilot on Board" information and an e-mailed request from vessel/steamer agents to designated Customs IDs, followed by telephone intimation. After document verification, the Boarding Officer grants Entry Inwards in ICES and communicates authorization by e-mail, which constitutes permission to commence cargo discharge. Boarding and physical verification occur post-berthing. Agents must ensure accuracy in the prescribed Entry Inward request form.
Note: It is a system-generated summary and is for quick reference only.