Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the assessee - no addition - HC
Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased could not be shifted upon the assessee - no addition - HC
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