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...
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
Applicability of section 249(4)(a) - seized amount is more then the demand payable - The Assessee could not have been denied a hearing merely on the ground of nonpayment of tax due on the returned income - HC
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