Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Tested party selection: functional analysis identified the least complex unit as the appropriate tested party, altering the transfer pricing adjustmen...
Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Mandatory use of Body Worn Cameras with audio/video recording is prescribed for uniformed Customs baggage clearance officers deployed at Red Channel counters at international airports, and officers are advised to wear BWCs during any passenger interaction within airport premises; this requires recording to commence before interaction and continue uninterrupted until completion, with passengers being informed, thereby standardising capture of officer-passenger proceedings. A uniform SOP mandates supervision, issue/return logs, end-of-shift encrypted data transfer to designated systems, 24-hour onward transfer to vigilance custody with backups, prohibition on tampering or unauthorised access, and retention for 90 days unless needed longer for proceedings; access or use outside the department requires prior approval, and non-use due to exigency must be recorded and verified, ensuring accountability and auditability.
Note: It is a system-generated summary and is for quick reference only.
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