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...
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
Advance ruling jurisdiction is confined to questions enumerated for advance rulings; refund eligibility and computation of accumulated input tax credit under the inverted duty structure were treated as outside that scope. The text also notes that where the same refund question has already been decided in proceedings under the Act, admission is barred. On that basis, the application was rejected as not maintainable.
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