Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.
Rule 138 permits extension of an e-way bill only within eight hours after expiry and does not authorise a fresh e-way bill on the same invoice. A second bill generated after expiry may be treated as fraudulent where the claimed vehicle breakdown, repair, and subsequent goods movement lack reliable evidence. Unexplained delay, a different loading location, and modification of invoice details to generate another bill are indicators supporting an inference of intent to evade tax on a preponderance of probabilities. Such transportation may attract penalty under section 129.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
