Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
ITAT ordinary territorial jurisdiction is determined by the location of the Assessing Officer who issued the assessment order, rather than the assessee's location or that of the Commissioner (Appeals). The President's procedural rule-making power does not extend to transferring a pending appeal between Benches situated in different States. Where the assessment order originated from an Assessing Officer at Chennai, the Mumbai Bench lacked jurisdiction over both the Revenue's appeal and the assessee's related cross-objection. Both were dismissed for want of territorial jurisdiction, with liberty to approach the appropriate Bench; merits remained open.
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TaxTMI 
TaxTMI 
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