Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
Customs orders relating to baggage fall outside the Tribunal's appellate jurisdiction. Where gold is brought into India as baggage and confiscated at the airport, an appeal against the Commissioner (Appeals) order must be pursued by statutory revision before the Government of India's Revisionary Authority. The Tribunal therefore treated the appeal as not maintainable and permitted the appellant to approach the Revisionary Authority, directing sympathetic consideration of delay incurred in pursuing the Tribunal appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
