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...
Levy of penalty u/s 271B - violation to get accounts audited u/s 44AB - The word ‘relevant’ qualifying the words ‘assessment or other order’ in section 275(1)(a) has to be read in a broad, rather than in a narrow, sense, in keeping with the purpose and need for the said exclusion. In the present case, the quantum of turnover is fundamental to the levy of penalty - order within limitation
Levy of penalty u/s 271B - violation to get accounts audited u/s 44AB - The word ‘relevant’ qualifying the words ‘assessment or other order’ in section 275(1)(a) has to be read in a broad, rather than in a narrow, sense, in keeping with the purpose and need for the said exclusion. In the present case, the quantum of turnover is fundamental to the levy of penalty - order within limitation
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