Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Reopening of assessment - Jurisdiction - the question of an ITO who is not the AO who passed the original assessment order u/s 143 (3) for particular AY, exercising the powers u/s 147/148 to re-open that assessment does not arise - HC
Reopening of assessment - Jurisdiction - the question of an ITO who is not the AO who passed the original assessment order u/s 143 (3) for particular AY, exercising the powers u/s 147/148 to re-open that assessment does not arise - HC
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