Latest Customs Law Updates & Duty Refund Judgments

Custom

TRT-2025-

Date:-31-05-23

In:-

Issue Favourable to Tax Payer ?:-

Circular No.13/2023-Customs dated 31 May 2023

Key Pointers –

Board has reviewed the performance of Faceless Assessment and has deliberated upon certain aspects relating to the functioning and structure of the NACs and FAGs, in view of fresh measures taken in relation to Faceless Assessment such as implementation of Anonymised Escalation Mechanism (AEM) to address grievances in delays in assessments and implementation of Standard Examination Orders to enhance uniformity of examinations. Accordingly, it is proposed to effect the following changes in the scheme of Faceless Assessment.
The number of NACs has been reduced to 8, from the existing 11 and each of the 8 NACs would now be convened by one Pr. Chief/Chief Commissioner
In alignment with the changes to NAC, Faceless Assessment Groups (FAG) for different commodities has been identified based on the imported goods handled by these goods on basis of assessable value. This is done to further promote specialization.
Except for the changes in the NACs stipulated in paras above, the Conveners would be responsible for carrying out all the roles and responsibilities entrusted to Co conveners and outlined in Circular No.40/2020-Customs dated 04.09.2020.
The changes informed in this circular would be effective from 15.06.2023

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In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-07

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-15

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-15

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-17

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-17

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-22

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-23

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-24

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-30

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-29

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-31

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-03-29

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-11

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-10

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-04-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-02

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-10

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-10

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-17

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-24

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-26

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-27

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-31

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-01

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-02

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-03

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-07

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-07

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-06

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-06

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-05-25

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-08

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-15

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-23

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-23

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-23

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-06-23

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-08-02

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-08-09

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-08-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-08-16

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-01

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-08-31

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-11

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-11

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-19

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-15

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-27

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-09-26

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-10-04

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-10-09

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-10-20

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-10-11

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-11-30

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-11-30

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-06

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-13

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-15

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-11

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-12

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-14

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-12-22

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-01-01

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2023-11-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-01-05

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-01-24

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-02-29

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-03-21

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-03-22

In:-

Issue Favourable to Tax Payer ?:-

TRT-2025-

Date:-2024-04-19

In:-

Issue Favourable to Tax Payer ?:-

Custom

Circular No.13/2023-Customs dated 31 May 2023

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