Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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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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