Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
CFS and warehouse clusters for export examination were re-arranged and renamed to expedite examination and processing of export cargo, superseding Public Notice No. 54/2023. The notice lists the revised three-cluster mapping of CFS/warehouses, including updated nomenclature and locations, and states that the notice will operate as a standing order for officers and staff of JNCH. Any implementation difficulties may be reported to the Commissioner.
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