Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Penalty for misreporting under section 270A(9) requires a notice identifying the precise statutory instance alleged, because each form of misreporting calls for a distinct explanation. An assessment for the year preceding a search must follow the prescribed reassessment procedure, and an invalid assessment may be challenged in penalty proceedings where it forms the penalty's foundation. Voluntary disclosure of additional professional income, even if accepted in assessment, does not by itself establish misreporting. Section 271AAD addresses false entries or omissions linked to fraudulent input tax credit arrangements and does not extend merely to unrecorded professional receipts represented by cash found in search.
Penalty for misreporting under section 270A(9) requires a notice identifying the precise statutory instance alleged, because each form of misreporting calls for a distinct explanation. An assessment for the year preceding a search must follow the prescribed reassessment procedure, and an invalid assessment may be challenged in penalty proceedings where it forms the penalty's foundation. Voluntary disclosure of additional professional income, even if accepted in assessment, does not by itself establish misreporting. Section 271AAD addresses false entries or omissions linked to fraudulent input tax credit arrangements and does not extend merely to unrecorded professional receipts represented by cash found in search.
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