Capital Gain Deductibility: proportionate IPO and PMS expenses held allowable against capital gains where netting and nexus to transfer are establishe...
Admissibility of Documentary Evidence: appellate authority may admit self explanatory documents on first production and uphold deletion of unexplained...
Customs will permit granting of Entry Inwards upon vessel reporting at pilot station by delinking the electronic grant from the physical act of boarding, enabling unloading immediately after berthing. Arrival reporting by the pilot via the port traffic control room and transmission of that message to the superintendent s office, together with advance IGM/Bill of Entry and agent intimation, will allow Customs to grant Entry Inwards earlier. The boarding officer must still carry out boarding formalities and may initiate action for discrepancies or mis-declaration even after Entry Inwards is granted. Stakeholders must use designated electronic or email channels; compliance issues to be escalated to Preventive Customs leadership.
Customs will permit granting of Entry Inwards upon vessel reporting at pilot station by delinking the electronic grant from the physical act of boarding, enabling unloading immediately after berthing. Arrival reporting by the pilot via the port traffic control room and transmission of that message to the superintendent s office, together with advance IGM/Bill of Entry and agent intimation, will allow Customs to grant Entry Inwards earlier. The boarding officer must still carry out boarding formalities and may initiate action for discrepancies or mis-declaration even after Entry Inwards is granted. Stakeholders must use designated electronic or email channels; compliance issues to be escalated to Preventive Customs leadership.
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