Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC
Recovery of tax dues and penalties from successor - Scope of section 270(1) - AO will decide whether penalty amount under Section 271(1)(c) can be recovered from the petitioner, even when the liability was determined subsequent to the date of succession - HC
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