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...
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
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