Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Facility establishes Automated Out of Charge (Auto-OoC) for import consignments where NCTC assigns Auto-OoC based on risk criteria; Auto-OoC is granted only if the bill of entry is not selected for examination, scanning, or any prior to clearance PGA NOC, assessment is complete, and applicable duty is paid. Any officer imposed "Hold" (per ICES Advisory 34/2024) overrides and prevents Auto OoC even when NCTC treatment is assigned. The notice directs stakeholders to publicize the change, treats the notice as a standing order for port officers, and provides contact points for trade and officer difficulties.
Facility establishes Automated Out of Charge (Auto-OoC) for import consignments where NCTC assigns Auto-OoC based on risk criteria; Auto-OoC is granted only if the bill of entry is not selected for examination, scanning, or any prior to clearance PGA NOC, assessment is complete, and applicable duty is paid. Any officer imposed "Hold" (per ICES Advisory 34/2024) overrides and prevents Auto OoC even when NCTC treatment is assigned. The notice directs stakeholders to publicize the change, treats the notice as a standing order for port officers, and provides contact points for trade and officer difficulties.
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