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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Provisional assessment on the bills of entry - The ...

Customs

March 30, 2023

Provisional assessment on the bills of entry - The non-generation of a DIN is fatal to the communication itself. Section 151A of the Act enables the Board to issue Instructions to officers of Customs and such Instructions bind the officers, barring in two situations - The thrust of the exercise is to ensure that every communication issued by the State, including e-mails, must contain an authorisation. The move is a progressive one backed by the avowed objects of transparency and accountaibility, the crying need of the day. - HC

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