Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the relevant period - AT
Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima facie not taxable during the relevant period - AT
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