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...
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
Courier imports and exports clearance rules are amended to streamline treatment of uncleared imported goods and remove a consignment-value threshold from the clearance framework. Unclaimed imported goods remaining uncleared after 30 days may be detained by the proper officer and sold or otherwise disposed of after notice to the authorised courier and declared importer, with storage and holding charges borne by the authorised courier. The courier may also seek re-export or return of uncleared imported goods to the sender after 15 days, provided the goods are not prohibited or restricted and no enforcement proceedings have begun. The amended rules apply from 1 April 2026.
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