Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Revocation of licence and forfeiture of security deposit - Import of chemical - Only on test by a competent laboratory the actual nature of the chemical could be found when the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer - Licence cannot be revoked - AT
Revocation of licence and forfeiture of security deposit - Import of chemical - Only on test by a competent laboratory the actual nature of the chemical could be found when the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer - Licence cannot be revoked - AT
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