Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Late filing fees for supplementary Bills of Entry relating to excess bulk cargo should not be imposed mechanically where the original declarations were timely, the supplementary filing resulted from excess quantity identified through joint survey, and the variation arose from inherent measurement or moisture differences. The relevant considerations include absence of suppression, misdeclaration, undervaluation, duty evasion, deliberate delay, or mala fides, together with payment of duty on the additional quantity upon assessment. The legal notes indicate that the proper officer should assess whether sufficient cause explains the delayed supplementary declaration and apply the established Tribunal approach consistently.
Late filing fees for supplementary Bills of Entry relating to excess bulk cargo should not be imposed mechanically where the original declarations were timely, the supplementary filing resulted from excess quantity identified through joint survey, and the variation arose from inherent measurement or moisture differences. The relevant considerations include absence of suppression, misdeclaration, undervaluation, duty evasion, deliberate delay, or mala fides, together with payment of duty on the additional quantity upon assessment. The legal notes indicate that the proper officer should assess whether sufficient cause explains the delayed supplementary declaration and apply the established Tribunal approach consistently.
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