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...
The DGFT enlists 14 agencies as Pre-Shipment Inspection Agencies in Appendix-2G under para 2.52(c) of the HBP, 2023, and recognises them for online issuance of Pre-Shipment Inspection Certificates through the DGFT portal with effect from publication. It also permits two existing PSIAs to add approved instruments to their existing authorisations. The enlisted and updated agencies must maintain valid calibration certificates, a valid bank guarantee, correct instrument-to-area mapping where required, a registered office and operative bank account in India, and compliance with the FTP, HBP and DGFT guidelines.
The DGFT enlists 14 agencies as Pre-Shipment Inspection Agencies in Appendix-2G under para 2.52(c) of the HBP, 2023, and recognises them for online issuance of Pre-Shipment Inspection Certificates through the DGFT portal with effect from publication. It also permits two existing PSIAs to add approved instruments to their existing authorisations. The enlisted and updated agencies must maintain valid calibration certificates, a valid bank guarantee, correct instrument-to-area mapping where required, a registered office and operative bank account in India, and compliance with the FTP, HBP and DGFT guidelines.
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