Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Authorisation Holders and Customs Brokers seeking exemption from bank guarantee or cash security for Advance Authorisation/EPCG registration must file complete and truthful declarations confirming whether any penalty was imposed during the previous three financial years under the Customs Act, Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act. The notice records that incorrect or incomplete declarations, including omission of past Customs penalties, amount to misrepresentation and may attract penal action under the Customs Act, including section 117. The prescribed disclosure format requires details of the penalty order, authority, amount, provision invoked, and appeal status.
Authorisation Holders and Customs Brokers seeking exemption from bank guarantee or cash security for Advance Authorisation/EPCG registration must file complete and truthful declarations confirming whether any penalty was imposed during the previous three financial years under the Customs Act, Central Excise Act, FEMA, or the Foreign Trade (Development and Regulation) Act. The notice records that incorrect or incomplete declarations, including omission of past Customs penalties, amount to misrepresentation and may attract penal action under the Customs Act, including section 117. The prescribed disclosure format requires details of the penalty order, authority, amount, provision invoked, and appeal status.
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