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...
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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