Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
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Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Entry Inward and Vessel Sail-out Clearance must be granted promptly on filing the requisite documents, including Sea Arrival Manifest and Sea Departure Manifest, and completion of prescribed checks, without insisting on physical boarding of the vessel. The circular clarifies that entry inward, sail-out clearance, and boarding are separate statutory processes under the Customs Act, 1962, and that boarding under section 37 is independent of clearance formalities. Physical boarding by Customs officers is to be undertaken on a risk-based basis, with field formations required to consider compliance behaviour, voyage pattern, cargo nature and other relevant safety and security parameters.
Entry Inward and Vessel Sail-out Clearance must be granted promptly on filing the requisite documents, including Sea Arrival Manifest and Sea Departure Manifest, and completion of prescribed checks, without insisting on physical boarding of the vessel. The circular clarifies that entry inward, sail-out clearance, and boarding are separate statutory processes under the Customs Act, 1962, and that boarding under section 37 is independent of clearance formalities. Physical boarding by Customs officers is to be undertaken on a risk-based basis, with field formations required to consider compliance behaviour, voyage pattern, cargo nature and other relevant safety and security parameters.
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