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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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Import of Ship Unloaders for handling coal - Benefit of Customs Notification No.16/2000 - It is the case of the Department that the importer did not furnish the required documents within the stipulated period - contention of the department is not correct - HC
Import of Ship Unloaders for handling coal - Benefit of Customs Notification No.16/2000 - It is the case of the Department that the importer did not furnish the required documents within the stipulated period - contention of the department is not correct - HC
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