Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - AT
Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - AT
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