Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
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Bills of Entry filed by SEZ units for goods cleared to the DTA under the concessional duty notification will be assessed through faceless assessment and routed through the Risk Management System, with Customs Automated System assignment to faceless officers. The existing filing procedure and other SEZ Act, 2005 and SEZ Rules, 2006 compliances remain unchanged, and the specific conditions in Notification No. 11/2026-Customs must still be satisfied to claim the concession. Post-assessment functions such as examination, out-of-charge, and other non-assessment tasks continue to be handled by the jurisdictional SEZ officer or authorised officer.
Bills of Entry filed by SEZ units for goods cleared to the DTA under the concessional duty notification will be assessed through faceless assessment and routed through the Risk Management System, with Customs Automated System assignment to faceless officers. The existing filing procedure and other SEZ Act, 2005 and SEZ Rules, 2006 compliances remain unchanged, and the specific conditions in Notification No. 11/2026-Customs must still be satisfied to claim the concession. Post-assessment functions such as examination, out-of-charge, and other non-assessment tasks continue to be handled by the jurisdictional SEZ officer or authorised officer.
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