Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
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.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
