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...
Section 16(5) extends the time-limit for claiming input tax credit where the relevant returns were filed before 30 November 2021. The material states that denial based solely on the earlier Section 16(4) deadline is unsustainable in such circumstances, subject to the claimant otherwise satisfying eligibility requirements. It describes partial relief setting aside denial of credit for delayed filing of specified returns and requiring reconsideration under Section 16(5). A separate denial based on absence of supporting documents remains unaffected, so documentary substantiation continues to govern admissibility of the credit.
Section 16(5) extends the time-limit for claiming input tax credit where the relevant returns were filed before 30 November 2021. The material states that denial based solely on the earlier Section 16(4) deadline is unsustainable in such circumstances, subject to the claimant otherwise satisfying eligibility requirements. It describes partial relief setting aside denial of credit for delayed filing of specified returns and requiring reconsideration under Section 16(5). A separate denial based on absence of supporting documents remains unaffected, so documentary substantiation continues to govern admissibility of the credit.
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