Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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Prior re-assessment of the Bill of Entry is mandatory before any refund claim for excess customs duty can be filed and processed. The notice reiterates that refunds arising from re-assessment must be routed through the ICEGATE 2.0 "Re-assessment cum Refund" module, where the importer first files an electronic request for re-assessment, the appraising group completes re-assessment or amendment, and a pre-filled refund application then becomes available for submission. Any refund claim filed without required re-assessment will be treated as incomplete and a deficiency memo will be issued; for interest purposes under the refund rules, the claim is deemed received only when a complete application is acknowledged by the proper officer.
Prior re-assessment of the Bill of Entry is mandatory before any refund claim for excess customs duty can be filed and processed. The notice reiterates that refunds arising from re-assessment must be routed through the ICEGATE 2.0 "Re-assessment cum Refund" module, where the importer first files an electronic request for re-assessment, the appraising group completes re-assessment or amendment, and a pre-filled refund application then becomes available for submission. Any refund claim filed without required re-assessment will be treated as incomplete and a deficiency memo will be issued; for interest purposes under the refund rules, the claim is deemed received only when a complete application is acknowledged by the proper officer.
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