Tax authority's substitution of projected figures with actuals overturned; original acquisition valuation upheld; transfer pricing issues remitted for...
Beneficial owner held liable for differential customs duty; royalties added under Rule 10(1)(c); confiscation, penalties under s.111(m), s.114A, s.112...
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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