Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits.
Condonation of delay in a GST appeal against retrospective cancellation of registration was granted to restore the appellate remedy. Following Ritik Acharya, whose applicability was not disputed, the High Court considered merits-based adjudication appropriate. The appellate order dismissing the appeal as time-barred was set aside, and the Appellate Authority was directed to entertain and decide the appeal on merits.
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