Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
Mandatory use of Body Worn Cameras during physical examination of import and export cargo at Inland Container Depots under Chennai-II (Import) Commissionerate takes effect from 01.04.2026, in line with CBIC directions. All examinations at ICDs are to be recorded from opening of packages or containers until completion, including interactions with the importer, exporter or authorised representative, to create a digital audit trail and support transparency, accountability and fair conduct. Examining Officers must make a brief on-record statement at the start of each examination, and only duly authorised or identity-card-holding persons may be present in the examination area; stakeholders are requested to cooperate and avoid interference with recording.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
