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...
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
Waiver of late fees is granted for Bill of Entry filings delayed by ICEGATE unavailability during Union Budget update: Bills of Entry for vessels with entry inwards recorded at INMAA1, INKAT1 and INENR1 on 2 February 2026 will not attract the late fee under the Bill of Entry (Forms) Amendment Regulations, 2017, provided those Bills of Entry are filed on or before 2 February 2026. The relief applies to importers, customs brokers and other stakeholders under the Chennai Sea Customs jurisdiction and the notice functions as a standing order for departmental staff.
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