Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Customs has prescribed the procedure for dealing with export cargo damaged in the fire at JWR CFS on 19.04.2026. Exporters or customs brokers covered by the enclosed list must apply for cancellation or amendment of the Shipping Bill, supported by the checklist and a surveyor's report showing the extent of damage; customs will verify the cargo status, the stage of the Shipping Bill, and that no export benefits have been availed before granting permission. If goods are found undamaged, export may proceed under the existing Shipping Bill. Damaged cargo may also be handled as Back to Town in accordance with the existing 2023 procedure.
Customs has prescribed the procedure for dealing with export cargo damaged in the fire at JWR CFS on 19.04.2026. Exporters or customs brokers covered by the enclosed list must apply for cancellation or amendment of the Shipping Bill, supported by the checklist and a surveyor's report showing the extent of damage; customs will verify the cargo status, the stage of the Shipping Bill, and that no export benefits have been availed before granting permission. If goods are found undamaged, export may proceed under the existing Shipping Bill. Damaged cargo may also be handled as Back to Town in accordance with the existing 2023 procedure.
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