Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
IEC holders are enabled to voluntarily revise bill of entry particulars after out-of-charge under section 18A of the Customs Act, 1962 by using a dedicated electronic functionality on the ICEGATE portal, aligned with CBIC's section 18A framework. Registered IEC users may submit post-clearance revision requests online, after which the request is routed electronically to the proper officer for processing, and the filing status can be tracked through the ICEGATE Enquiry Service (Section 18A tab) post-login.
IEC holders are enabled to voluntarily revise bill of entry particulars after out-of-charge under section 18A of the Customs Act, 1962 by using a dedicated electronic functionality on the ICEGATE portal, aligned with CBIC's section 18A framework. Registered IEC users may submit post-clearance revision requests online, after which the request is routed electronically to the proper officer for processing, and the filing status can be tracked through the ICEGATE Enquiry Service (Section 18A tab) post-login.
Note: It is a system-generated summary and is for quick reference only.
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