Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
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