Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
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