Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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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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