Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Page of 4816
Press 'Enter' after typing page number.
1221 to 1240 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
