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...
Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of capital goods - The goods fall into the category of second hand capital goods. - the confiscation of the goods is not legal and proper - AT
Restriction on Import of second hand goods - import of second hand video cameras - According to the appellant, the imported goods would fall within the definition of capital goods - The goods fall into the category of second hand capital goods. - the confiscation of the goods is not legal and proper - AT
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