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    Out of Charge cargo may be converted from DPD-CFS to DPD-DPD without separate Customs permission.
    SCMTR pan-India rollout requires mandatory electronic cargo filings as Supplementary IGM/EGM use ends at Nhava Sheva.
    SCMTR electronic filing moves pan-India, with transitional relief extended and penalty protection for technical filing issues.
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      Non-supply of relied-upon documents with the show-cause notice...

      Right to fair hearing: failure to supply relied-upon documents and deny cross-examination mandated remand and fresh inquiry.

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      GSTMarch 12, 2026Case LawsHC
      Non-supply of relied-upon documents with the show-cause notice and refusal to permit requested cross-examination were held to breach the principles of natural justice and the right to a fair hearing; the impugned order was quashed and the matter remanded for a fresh inquiry from the stage of issuance of the show-cause notice. The respondents are directed to supply all relied-upon documents with a list of RUDs, permit cross-examination where requested, and complete the inquiry in accordance with law within three months.

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      ActsIncome Tax