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...
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
Availing benefit of abatement on Management, maintenance & repair services - Whether the services provided by the appellant could also be classified as ‘works contract service’ was not agitated before the lower authorities - matter remanded back - AT
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