Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
Re-opening of assessment on non-filing of return – Assessee had filed returns, but through inadvertence, he had filed it before the wrong Assessing Officer. - no case for reassessment - HC
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