Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
System-based e-Scheduling for import cargo examination on ICEGATE 2.0 enables importers, authorised Customs Brokers and custodians to schedule, view and reschedule examination of registered goods electronically, with automated notifications and audit trails. Examination slots are allocated by the system on availability, reducing delays and improving transparency and certainty. Rescheduling, placing an examination on hold, or removing it from the schedule is permitted only by the Assistant/Deputy Commissioner in charge, and only with recorded, justifiable reasons. Stakeholders are required to use the e-Scheduling module for import cargo examination, while officers may also assign examiners and mark examinations complete through the officer module.
System-based e-Scheduling for import cargo examination on ICEGATE 2.0 enables importers, authorised Customs Brokers and custodians to schedule, view and reschedule examination of registered goods electronically, with automated notifications and audit trails. Examination slots are allocated by the system on availability, reducing delays and improving transparency and certainty. Rescheduling, placing an examination on hold, or removing it from the schedule is permitted only by the Assistant/Deputy Commissioner in charge, and only with recorded, justifiable reasons. Stakeholders are required to use the e-Scheduling module for import cargo examination, while officers may also assign examiners and mark examinations complete through the officer module.
Note: It is a system-generated summary and is for quick reference only.
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