Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
SAD refund - N/N. 102/2007-Cus. dt. 14.09.2007 - period of limitation - if an application is filed before an officer who does not have territorial jurisdiction, the application would not be ab initio either void or non-est
SAD refund - N/N. 102/2007-Cus. dt. 14.09.2007 - period of limitation - if an application is filed before an officer who does not have territorial jurisdiction, the application would not be ab initio either void or non-est
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