Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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.
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