Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
CBIC circulars introduce system-driven automation for imports: automatic goods registration on arrival will replace web-based registration for AEO T2/T3 entities and will extend to notified Eligible Manufacturer Importers, importers with longstanding supply chains, and Direct Port Delivery users; auto Out of Charge (OOC) will be available to all importers where duty is paid and no compliance requirement exists, complementing prior AEO automation. Auto OOC is subject to risk based evaluation and customs officers may invoke system "HOLD" based on intelligence. Implementation queries are routed to the ACC Mumbai technical office.
CBIC circulars introduce system-driven automation for imports: automatic goods registration on arrival will replace web-based registration for AEO T2/T3 entities and will extend to notified Eligible Manufacturer Importers, importers with longstanding supply chains, and Direct Port Delivery users; auto Out of Charge (OOC) will be available to all importers where duty is paid and no compliance requirement exists, complementing prior AEO automation. Auto OOC is subject to risk based evaluation and customs officers may invoke system "HOLD" based on intelligence. Implementation queries are routed to the ACC Mumbai technical office.
Note: It is a system-generated summary and is for quick reference only.