Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Customs practice for cancellation of Out of Charge for imported goods requires the importer to submit a request with grounds to the DC/AC, with a copy to the CFS, which must confirm by mail or letter that the goods are still physically available. The DC/AC may then examine the request, cancel the OOC, and inform both the importer and the CFS. If the goods are not physically available, cancellation can be made only with approval from the ADC/JC, and doubtful cases may be escalated to that level for guidance.
Note: It is a system-generated summary and is for quick reference only.