Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Extended period of limitation unsustainable; allowable deductions for prompt payment discounts, pro rata recovery, freight and VAT led to demand being...
Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
Customs import cargo examinations will require mandatory use of Body Worn Cameras (BWC) from 01.04.2026, with recording commencing before opening packages/containers and continuing through completion; recordings must capture seal condition, package opening, verification, sampling and interactions, and interruptions must be logged. BWC footage will be securely stored for two years and preserved longer where investigation, dispute or litigation exists. A system-based eScheduling application on the electronic gateway will schedule physical examinations and be rolled out by 01.04.2026, creating a digital audit trail; field formations must implement, monitor compliance and issue standing orders and public notices.
Note: It is a system-generated summary and is for quick reference only.
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