Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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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.
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