Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier Agency exercising due diligence to detect the same - the due diligence has not been exercised by the courier company - Penalty on courier company confirmed though reduced - AT
When Customs could detect the mis-declaration simply by examining the weight of the consignment with respect to declaration made, it could have been possible for Courier Agency exercising due diligence to detect the same - the due diligence has not been exercised by the courier company - Penalty on courier company confirmed though reduced - AT
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