Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
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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