Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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.
Note: It is a system-generated summary and is for quick reference only.