Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Customs valuation safeguards require the proper officer to communicate written reasons for doubting a declared transaction value and disclose relevant contemporaneous import particulars, including quantity, quality and temporal comparability. Acceptance letters given while seeking clearance on payment of duty under protest do not by themselves establish voluntary acceptance of enhanced value or waive these requirements. Written acceptance of reassessment may dispense with a speaking order, but it does not extinguish the statutory right to challenge reassessment on merits. Consent or acquiescence cannot defeat a statutory appeal; enhancement founded solely on undisclosed comparable data and acceptance letters cannot be sustained, and rejection of such appeals must be set aside with consequential relief.
Customs valuation safeguards require the proper officer to communicate written reasons for doubting a declared transaction value and disclose relevant contemporaneous import particulars, including quantity, quality and temporal comparability. Acceptance letters given while seeking clearance on payment of duty under protest do not by themselves establish voluntary acceptance of enhanced value or waive these requirements. Written acceptance of reassessment may dispense with a speaking order, but it does not extinguish the statutory right to challenge reassessment on merits. Consent or acquiescence cannot defeat a statutory appeal; enhancement founded solely on undisclosed comparable data and acceptance letters cannot be sustained, and rejection of such appeals must be set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
