Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
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.
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