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Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
CBIC has updated the list of authorised officers for food imports under the FSS Act and FSS (Import) Regulations by incorporating five additional points of entry notified by FSSAI. The revised list now covers 171 points of entry across airports, ICDs, SEZs, seaports and land customs stations, with the designated officer varying by location between FSSAI authorised officers and Customs officers such as Superintendents, Appraisers, Inspectors and Examiners. Instruction No. 31/2025-Customs stands modified to that extent, and field formations are directed to sensitise officers accordingly.
CBIC has updated the list of authorised officers for food imports under the FSS Act and FSS (Import) Regulations by incorporating five additional points of entry notified by FSSAI. The revised list now covers 171 points of entry across airports, ICDs, SEZs, seaports and land customs stations, with the designated officer varying by location between FSSAI authorised officers and Customs officers such as Superintendents, Appraisers, Inspectors and Examiners. Instruction No. 31/2025-Customs stands modified to that extent, and field formations are directed to sensitise officers accordingly.
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