Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Extended limitation under Section 74 was treated as justified where the petitioner failed to fully respond to the written requisition, the DRC-01A intimation and the DRC-01 notices, which was treated as suppression of facts. The text further notes that, when the department proceeds on the petitioner's own records and detects non-payment, short payment, erroneous refund or wrongful ITC, Section 74 can be sustained. For two assessment years, the proceedings were said to be within limitation in any event, and even a mistaken Section 74 invocation could be recast under Section 73 through Section 75(2) if a proper reply is filed. Ex parte orders were remitted de novo on conditional compliance.
Extended limitation under Section 74 was treated as justified where the petitioner failed to fully respond to the written requisition, the DRC-01A intimation and the DRC-01 notices, which was treated as suppression of facts. The text further notes that, when the department proceeds on the petitioner's own records and detects non-payment, short payment, erroneous refund or wrongful ITC, Section 74 can be sustained. For two assessment years, the proceedings were said to be within limitation in any event, and even a mistaken Section 74 invocation could be recast under Section 73 through Section 75(2) if a proper reply is filed. Ex parte orders were remitted de novo on conditional compliance.
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