Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
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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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