Chapter XIX exclusion applies to payments received by the International Rice Research Institute, subject to specified privileges and immunities condit...
Statutory GST notice and personal hearing remain essential before adverse reverse-charge demands, while unnotified catering cannot trigger reverse cha...
Finality of unchallenged Bills of Entry assessments barred a subsequent duty demand on imported networking products. The importer's declared classifications had been accepted and the goods cleared on out-of-charge, causing those assessments to attain finality. Without a challenge to the completed assessments, demand proceedings were unsustainable; the duty demand was set aside, the importer's appeal succeeded, and the Revenue appeal was dismissed as not maintainable.
Finality of unchallenged Bills of Entry assessments barred a subsequent duty demand on imported networking products. The importer's declared classifications had been accepted and the goods cleared on out-of-charge, causing those assessments to attain finality. Without a challenge to the completed assessments, demand proceedings were unsustainable; the duty demand was set aside, the importer's appeal succeeded, and the Revenue appeal was dismissed as not maintainable.
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