Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
Customs field formations and assessment groups under Mumbai Customs Zone-II are directed to remain operational on 21, 22, 28, 29 and 31 March 2026 to prevent backlog during the financial year-end and public holidays. The notice covers RMSFC, EDI, import and export docks, TSK, CEAC, export stuffing, Import Noting, PGAS, and all assessment groups for PAG and FAG assessment where permitted by the relevant NAC. The operational effect is uninterrupted trade facilitation and expeditious clearance of import and export cargo, with stakeholders and staff required to act accordingly.
Note: It is a system-generated summary and is for quick reference only.