Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
Actual loss due to cancellation of contract - arbitration proceedings are pending - allowable in year of loss however in conclusion of the arbitration proceedings, the assessee receives any amount it could be adjusted in the loss of that year
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