Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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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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