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...
A partnership firm's crystallised tax dues may be recovered by issuing a garnishee notice against a partner's bank account when the recovery is directed under Section 79(1)(c)(i), not Section 83. The challenge failed because the impugned communication was on its face a recovery step after liability had crystallised, the demand against the firm itself had not been challenged, and partners are personally liable for the firm's dues. On those facts, no infirmity was found in the notice to the bank, and writ interference was unwarranted.
A partnership firm's crystallised tax dues may be recovered by issuing a garnishee notice against a partner's bank account when the recovery is directed under Section 79(1)(c)(i), not Section 83. The challenge failed because the impugned communication was on its face a recovery step after liability had crystallised, the demand against the firm itself had not been challenged, and partners are personally liable for the firm's dues. On those facts, no infirmity was found in the notice to the bank, and writ interference was unwarranted.
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