Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
Triangular umbrella fabric panels are discussed as "made-up" textile articles because Section Note 7 to Section XI covers articles cut otherwise than into squares or rectangles. Once fabric is cut into triangular panels for umbrella assembly, it acquires the commercial identity of umbrella panels; Heading 6307 is therefore presented as more specific than Heading 5407 for woven synthetic filament fabric. The notes also address extended limitation in customs classification disputes: where the goods' description and claimed classification are fully declared in Bills of Entry and accepted on assessment, there is no suppression or misdeclaration to support recovery under the extended period.
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