Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Risk-based selective physical boarding at Karwar Port will determine inspections through advance profiling of vessel compliance history, voyage and cargo details, and declarations concerning crew effects, ship stores, and satellite devices. The Superintendent (Docks) will review advance mandatory documents, approve physical boarding, and report weekly inspection totals and risk justifications. Vessels not selected for boarding may obtain Entry Inward through advance electronic data, but their Masters and Shipping Agents bear full responsibility for accurate and complete declarations, safeguarding declared stores, preventing unmanifested or restricted goods from being unladen or consumed in Indian territorial waters, and promptly reporting operational or documentation changes. Cargo discharge may proceed immediately after Entry Inward and sailing under advance Port Clearance.
Risk-based selective physical boarding at Karwar Port will determine inspections through advance profiling of vessel compliance history, voyage and cargo details, and declarations concerning crew effects, ship stores, and satellite devices. The Superintendent (Docks) will review advance mandatory documents, approve physical boarding, and report weekly inspection totals and risk justifications. Vessels not selected for boarding may obtain Entry Inward through advance electronic data, but their Masters and Shipping Agents bear full responsibility for accurate and complete declarations, safeguarding declared stores, preventing unmanifested or restricted goods from being unladen or consumed in Indian territorial waters, and promptly reporting operational or documentation changes. Cargo discharge may proceed immediately after Entry Inward and sailing under advance Port Clearance.
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