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    Immunity under section 270AA denied if AO fails reasoned rejection on application; penalty under 270A quashed.
    Unexplained income: bank payment records and TDS evidence can rebut tax additions, leading to deletion on proof of payment.
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      Customs has streamlined the grant of Entry Inwards by delinking...

      Entry Inwards streamlined for vessel discharge as Customs delinks boarding formalities from cargo commencement.

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      CustomsApril 3, 2026Circulars
      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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      ActsIncome Tax