Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Automated Let Export Order (Auto LEO) functionality is implemented in ICES: where, after shipping bill submission and goods registration, a system-to-system risk decision will supply an Auto LEO flag determining grant of a system-based LEO. If the flag is affirmative, Auto LEO supersedes prior treatment codes and the shipping bill proceeds to EGM/stuff queue without manual assessment. Auto LEO applies only to shipping bills not selected for assessment/examination, requiring no PGA NOC, and with duty/cess paid where applicable. Stakeholders and officers must follow this as a standing order and report implementation issues to ICEGATE.
Automated Let Export Order (Auto LEO) functionality is implemented in ICES: where, after shipping bill submission and goods registration, a system-to-system risk decision will supply an Auto LEO flag determining grant of a system-based LEO. If the flag is affirmative, Auto LEO supersedes prior treatment codes and the shipping bill proceeds to EGM/stuff queue without manual assessment. Auto LEO applies only to shipping bills not selected for assessment/examination, requiring no PGA NOC, and with duty/cess paid where applicable. Stakeholders and officers must follow this as a standing order and report implementation issues to ICEGATE.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
