Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Denial of refund claim - even if the Superior Courts in some cases having regard to the specific facts/circumstances ordered refund to be granted ignoring the time limit prescribed under Section 11B ibid, the creatures of Central Excise Act or Customs Act 1962 can not arrogate to themselves similar powers - AT
Denial of refund claim - even if the Superior Courts in some cases having regard to the specific facts/circumstances ordered refund to be granted ignoring the time limit prescribed under Section 11B ibid, the creatures of Central Excise Act or Customs Act 1962 can not arrogate to themselves similar powers - AT
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