Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Reopening of assessment under section 147 was invalid where it was based on the same material already examined in the original scrutiny, with no new tangible information, and on an incorrect factual premise that separate research and development accounts were not maintained. The Tribunal treated this as a mere change of opinion after four years and held the jurisdictional assumption bad in law. On merits, it found no multiple deduction: the disputed depreciation was already included in research and development expenditure and had been added back in the income computation, so no further disallowance survived. The appellate authority also could not uphold denial of weighted deduction beyond the reassessment order without enhancement notice.
Reopening of assessment under section 147 was invalid where it was based on the same material already examined in the original scrutiny, with no new tangible information, and on an incorrect factual premise that separate research and development accounts were not maintained. The Tribunal treated this as a mere change of opinion after four years and held the jurisdictional assumption bad in law. On merits, it found no multiple deduction: the disputed depreciation was already included in research and development expenditure and had been added back in the income computation, so no further disallowance survived. The appellate authority also could not uphold denial of weighted deduction beyond the reassessment order without enhancement notice.
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