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...
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
Notification No. 62/2022-Customs is further amended by inserting a new entry in Table I after S. No. 825, covering tariff item 26020010 for all goods at a customs duty rate of 0.0. The amendment operates under section 25(1) of the Customs Act, 1962 and changes the duty treatment of the specified imported goods under the principal notification. It is issued as a further amendment to the existing customs exemption framework for imports from Australia.
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