Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
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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