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...
Penalty proceedings under section 271D that are not initiated during an assessment or other proceeding fall outside the first alternative limitation period in section 275(1)(c). In that situation, the show-cause notice constitutes the latest point at which action to impose the penalty is regarded as initiated. The penalty order must therefore be made within six months from the end of the month in which that notice is issued. An order made after that deadline is time-barred and cannot sustain the penalty.
Penalty proceedings under section 271D that are not initiated during an assessment or other proceeding fall outside the first alternative limitation period in section 275(1)(c). In that situation, the show-cause notice constitutes the latest point at which action to impose the penalty is regarded as initiated. The penalty order must therefore be made within six months from the end of the month in which that notice is issued. An order made after that deadline is time-barred and cannot sustain the penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
