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...
Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were furnished within a period of less than 4 months. This cannot be treated as unreasonable time - AT
Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were furnished within a period of less than 4 months. This cannot be treated as unreasonable time - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
