Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Section 149 permits amendment of a bill of entry where supporting documentary evidence existed when goods were cleared for home consumption. The notes distinguish removal of imported goods under provisional assessment from clearance for home consumption, stating that removal does not constitute clearance until final assessment. As the police report recording the cargo loss was available before final assessment, the statutory condition for amendment was met. Amendment of the bill of entry for Di-Ammonium Phosphate lost during discharge was therefore permissible, and the consequential refund was sustained.
Section 149 permits amendment of a bill of entry where supporting documentary evidence existed when goods were cleared for home consumption. The notes distinguish removal of imported goods under provisional assessment from clearance for home consumption, stating that removal does not constitute clearance until final assessment. As the police report recording the cargo loss was available before final assessment, the statutory condition for amendment was met. Amendment of the bill of entry for Di-Ammonium Phosphate lost during discharge was therefore permissible, and the consequential refund was sustained.
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