First-time import document verification expanded to include excise and service tax registrations, with relaxation available on request. First-time import document requirements at ACC, Sahar are amended to accept VAT/Sales Tax/Central Excise/Service Tax registration certificates and to accept Income Tax Return, VAT or Sales Tax Return, Central Excise Return or Service Tax Return as proof; importers unable to furnish any listed document may seek relaxation from the Additional Commissioner, and assessing officers must promptly place such files for orders, while other requirements remain unchanged.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
First-time import document verification expanded to include excise and service tax registrations, with relaxation available on request.
First-time import document requirements at ACC, Sahar are amended to accept VAT/Sales Tax/Central Excise/Service Tax registration certificates and to accept Income Tax Return, VAT or Sales Tax Return, Central Excise Return or Service Tax Return as proof; importers unable to furnish any listed document may seek relaxation from the Additional Commissioner, and assessing officers must promptly place such files for orders, while other requirements remain unchanged.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
