Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The Customs area of M/s Hind Terminal Pvt. Ltd.'s old CFS at Palaspe, Panvel-Goa Highway, Panvel was de-notified after the operator shifted its CFS activities to the new site at Kalambusare Chirner Road, Chirner Village, Uran, where a fresh customs area had already been notified and custody appointed. The notice records that, on completion of the move and commencement of operations at the new location, the old premises became non-operational and unusable for CFS activities. Accordingly, the Commissioner of Customs (General), JNCH, exercised powers under Section 8(a) of the Customs Act, 1962 to withdraw customs area status from the earlier 36,456 sq. m. premises.
The Customs area of M/s Hind Terminal Pvt. Ltd.'s old CFS at Palaspe, Panvel-Goa Highway, Panvel was de-notified after the operator shifted its CFS activities to the new site at Kalambusare Chirner Road, Chirner Village, Uran, where a fresh customs area had already been notified and custody appointed. The notice records that, on completion of the move and commencement of operations at the new location, the old premises became non-operational and unusable for CFS activities. Accordingly, the Commissioner of Customs (General), JNCH, exercised powers under Section 8(a) of the Customs Act, 1962 to withdraw customs area status from the earlier 36,456 sq. m. premises.
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