Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Tax collection at source on purchases removes duplicate withholding obligation, while trade-creditor evidence requires verification before unexplained...
Transfer-pricing comparability requires material turnover effects; adjustments must cover only associated-enterprise transactions and exclude abnormal...
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Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with a single further extension of up to six months only where reasons are recorded and communicated before the original period expires. Pending adjudication or issuance of a show cause notice under Section 124 does not extend this statutory limit. Once the maximum twelve-month period expires, continued attachment lacks legal authority, and the bank account must be defrozen.
Note: It is a system-generated summary and is for quick reference only.
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