Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
Section 28(9A) of the Customs Act suspends the adjudication limitation period while a specified circumstance prevents determination of duty liability, with the statutory period recommencing when that circumstance ceases. Transfer of a matter to the Call Book is an administrative consequence of such deferment and does not independently create the exclusion period. Where noticees seek deferment because a connected writ petition and interim protection affect the underlying duty liability, those circumstances are directly relevant to non-determination. Noticees' own request for deferment may substantially satisfy the communication requirement. The limitation period consequently runs from dismissal of the connected writ petition, and adjudication within the ensuing unextended one-year period is timely.
Section 28(9A) of the Customs Act suspends the adjudication limitation period while a specified circumstance prevents determination of duty liability, with the statutory period recommencing when that circumstance ceases. Transfer of a matter to the Call Book is an administrative consequence of such deferment and does not independently create the exclusion period. Where noticees seek deferment because a connected writ petition and interim protection affect the underlying duty liability, those circumstances are directly relevant to non-determination. Noticees' own request for deferment may substantially satisfy the communication requirement. The limitation period consequently runs from dismissal of the connected writ petition, and adjudication within the ensuing unextended one-year period is timely.
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TaxTMI 
TaxTMI 
of 4884 
