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...
Customs Broker due diligence does not require anticipating a later departmental classification view where the broker acts on available documents, cannot ordinarily inspect goods, and lacks knowledge or connivance in a misdeclaration. Classification forms part of the importer's self-assessment, and an incorrect classification may be addressed through reassessment or other remedies under the Customs Act. Where competing tariff entries for boiled betelnuts were plausible, classification as supari rather than arecanuts did not itself establish breaches of Customs Broker obligations. Licence revocation, security-deposit forfeiture and penalty were set aside, with immediate ICEGATE filing access directed.
Customs Broker due diligence does not require anticipating a later departmental classification view where the broker acts on available documents, cannot ordinarily inspect goods, and lacks knowledge or connivance in a misdeclaration. Classification forms part of the importer's self-assessment, and an incorrect classification may be addressed through reassessment or other remedies under the Customs Act. Where competing tariff entries for boiled betelnuts were plausible, classification as supari rather than arecanuts did not itself establish breaches of Customs Broker obligations. Licence revocation, security-deposit forfeiture and penalty were set aside, with immediate ICEGATE filing access directed.
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TaxTMI 
TaxTMI 
