Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC
Intimation order under Section 143(1)(a) cannot be treated to be an order of assessment. - it was open for the assessee to submit the revised return at any time before the expiry of one year from the end of the relevant assessment year. - HC
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