Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Section 110(2) requires return of seized goods where no notice is issued within the prescribed period, unless the period is timely extended under its first proviso. Provisional release does not suspend this consequence, particularly where the provisional-release order excludes the goods concerned. Continued detention of imported machines and spare parts after one year without notice was therefore illegal, and release was directed subject to execution of a bond equal to their value.
Section 110(2) requires return of seized goods where no notice is issued within the prescribed period, unless the period is timely extended under its first proviso. Provisional release does not suspend this consequence, particularly where the provisional-release order excludes the goods concerned. Continued detention of imported machines and spare parts after one year without notice was therefore illegal, and release was directed subject to execution of a bond equal to their value.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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