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 has streamlined the grant of Entry Inwards by delinking it from physical boarding formalities, allowing vessel discharge to begin immediately after the vessel enters the docks and the Boarding Officer records Entry Inwards in ICES. For NSD, KPD and MCH Haldia, the Vessel Agent must email a request confirming dock entry, intimate the Boarding Officer, produce supporting documents at boarding, and then commence discharge after communication of Entry Inwards. The Boarding Officer must still complete boarding formalities and take action for any variation, shortcoming or misdeclaration. For Budge Budge and Oversite Anchorage Points, similar email-based intimation applies, subject to completion of other required formalities for bulk or liquid cargo. Previous notices are amended accordingly.
Customs has streamlined the grant of Entry Inwards by delinking it from physical boarding formalities, allowing vessel discharge to begin immediately after the vessel enters the docks and the Boarding Officer records Entry Inwards in ICES. For NSD, KPD and MCH Haldia, the Vessel Agent must email a request confirming dock entry, intimate the Boarding Officer, produce supporting documents at boarding, and then commence discharge after communication of Entry Inwards. The Boarding Officer must still complete boarding formalities and take action for any variation, shortcoming or misdeclaration. For Budge Budge and Oversite Anchorage Points, similar email-based intimation applies, subject to completion of other required formalities for bulk or liquid cargo. Previous notices are amended accordingly.
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