Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
CBIC has directed mandatory item-level declaration of specified hazardous cargo in Bills of Entry, with system-based flagging to assist officers in verification, assessment, examination and out-of-charge. Imports falling under the relevant Annexure-A chapters will be identified automatically in the customs system and RMS for expeditious processing and better facilitation. The measure will apply across all customs formations from 01.07.2026, and DG Systems is to issue a detailed advisory. Trade and field formations are to be informed through public notices and standing orders.
CBIC has directed mandatory item-level declaration of specified hazardous cargo in Bills of Entry, with system-based flagging to assist officers in verification, assessment, examination and out-of-charge. Imports falling under the relevant Annexure-A chapters will be identified automatically in the customs system and RMS for expeditious processing and better facilitation. The measure will apply across all customs formations from 01.07.2026, and DG Systems is to issue a detailed advisory. Trade and field formations are to be informed through public notices and standing orders.
Note: It is a system-generated summary and is for quick reference only.
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