Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Mandatory use of Body Worn Cameras during physical examination of import cargo at all Container Freight Stations under JNCH jurisdiction will apply from 01.04.2026, in line with CBIC Circular No. 07/2026-Customs. The examination must be recorded from before opening packages or containers until completion, covering inspection of seals, goods, quantity, description, sampling, and interactions with the importer or Customs Broker; any interruption must be noted with reasons. Recordings must be securely stored and retained for two years by the jurisdictional Commissionerate, and, where investigations, disputes, or litigation arise, preserved until final disposal. CFSs must ensure BWCs are available for officers at their locations.
Mandatory use of Body Worn Cameras during physical examination of import cargo at all Container Freight Stations under JNCH jurisdiction will apply from 01.04.2026, in line with CBIC Circular No. 07/2026-Customs. The examination must be recorded from before opening packages or containers until completion, covering inspection of seals, goods, quantity, description, sampling, and interactions with the importer or Customs Broker; any interruption must be noted with reasons. Recordings must be securely stored and retained for two years by the jurisdictional Commissionerate, and, where investigations, disputes, or litigation arise, preserved until final disposal. CFSs must ensure BWCs are available for officers at their locations.
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