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...
Self-assessment under customs law may be corrected through amendment of a bill of entry where the importer shows an inadvertent misclassification supported by contemporaneous documentary evidence. The Tribunal noted that self-assessment is an assessment, but correction is not confined to the appellate route; amendment and correction powers can be invoked for accidental slips or omissions after clearance. A request made shortly after filing bills of entry was therefore capable of consideration under the statutory amendment and correction provisions, and rejection solely because no appeal had been filed was unsustainable. The impugned order was set aside and relief followed as per law.
Self-assessment under customs law may be corrected through amendment of a bill of entry where the importer shows an inadvertent misclassification supported by contemporaneous documentary evidence. The Tribunal noted that self-assessment is an assessment, but correction is not confined to the appellate route; amendment and correction powers can be invoked for accidental slips or omissions after clearance. A request made shortly after filing bills of entry was therefore capable of consideration under the statutory amendment and correction provisions, and rejection solely because no appeal had been filed was unsustainable. The impugned order was set aside and relief followed as per law.
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