Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Importers must mandatorily declare hazardous cargo at the item level in the Bill of Entry for goods classified under Chapters 28, 29 and 38, using the specified Single Window table fields where an affirmative code requires descriptive information. The system will automatically flag Bills of Entry marked hazardous and generate alerts to officers during assessment, examination and OOC to facilitate expedited verification; no alert is raised when the importer declares non-hazardous. If an officer amends the CTH and the revised heading falls within Chapters 28, 29 or 38, the officer must record the same hazardous-cargo details. Contact emails are provided for officer and trader issues.
Importers must mandatorily declare hazardous cargo at the item level in the Bill of Entry for goods classified under Chapters 28, 29 and 38, using the specified Single Window table fields where an affirmative code requires descriptive information. The system will automatically flag Bills of Entry marked hazardous and generate alerts to officers during assessment, examination and OOC to facilitate expedited verification; no alert is raised when the importer declares non-hazardous. If an officer amends the CTH and the revised heading falls within Chapters 28, 29 or 38, the officer must record the same hazardous-cargo details. Contact emails are provided for officer and trader issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
