https://www.taxtmi.com/acts?id=39815 The proper officer must prepare a verification report on the Customs Automated System within the prescribed period, subject to a longer period where physical verification is required and a limited extension by the Commissioner of Customs. The Commissioner must determine and record the verification outcome on the basis of the report and other necessary evidence. The outcome must then be communicated to the person concerned through the Common Portal within the prescribed period. en-us Tue, 06 Apr 2021 13:08:13 +0530 Thu, 23 Jul 2026 16:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39815 The proper officer must prepare a verification report on the Customs Automated System within the prescribed period, subject to a longer period where physical verification is required and a limited extension by the Commissioner of Customs. The Commissioner must determine and record the verification outcome on the basis of the report and other necessary evidence. The outcome must then be communicated to the person concerned through the Common Portal within the prescribed period. Act-Rules Customs Tue, 06 Apr 2021 13:08:13 +0530 https://www.taxtmi.com/acts?id=39815