Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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