Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Electronic dispatch through the ITBA portal determines the issuance date of a reassessment notice where transmission occurs after the statutory transition to the substituted reassessment procedure. A notice dated and digitally signed before 1 April 2021 but triggered and delivered electronically on that date is treated as issued on 1 April 2021, because the Department controlled the transmission delay. Such a notice cannot proceed directly under the earlier reassessment process; it must be treated as a show-cause notice under Section 148A(b), accompanied by the relied-upon information and material, with an opportunity to object before an order under Section 148A(d). Completed reassessment proceedings and consequential notices are therefore liable to be quashed, subject to fresh proceedings and statutory defences.
Electronic dispatch through the ITBA portal determines the issuance date of a reassessment notice where transmission occurs after the statutory transition to the substituted reassessment procedure. A notice dated and digitally signed before 1 April 2021 but triggered and delivered electronically on that date is treated as issued on 1 April 2021, because the Department controlled the transmission delay. Such a notice cannot proceed directly under the earlier reassessment process; it must be treated as a show-cause notice under Section 148A(b), accompanied by the relied-upon information and material, with an opportunity to object before an order under Section 148A(d). Completed reassessment proceedings and consequential notices are therefore liable to be quashed, subject to fresh proceedings and statutory defences.
Note: It is a system-generated summary and is for quick reference only.
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