Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
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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