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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 172 assessment procedures are examined where a shipping assessee elected annual assessment of total income under Section 172(7), while separate vessel-wise assessments were also made under Section 172(4). The notes identify the contention that, after exercising the annual-assessment option, separate assessments for individual vessels should not proceed. They also record that a return processed under Section 143(1), resulting in a refund, had become final. The High Court found the issues arguable and granted interim protection by staying recovery under the Section 172(4) assessments pending final disposal of the writ petition.
Section 172 assessment procedures are examined where a shipping assessee elected annual assessment of total income under Section 172(7), while separate vessel-wise assessments were also made under Section 172(4). The notes identify the contention that, after exercising the annual-assessment option, separate assessments for individual vessels should not proceed. They also record that a return processed under Section 143(1), resulting in a refund, had become final. The High Court found the issues arguable and granted interim protection by staying recovery under the Section 172(4) assessments pending final disposal of the writ petition.
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