Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Penalty u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the assessment proceedings was considered as good compliance and default committed earlier were ignored by AO - No penalty leviable
Penalty u/s. 271(1)(b) - non-compliance of statutory notices - since the order was passed by the AO u/s. 143(3) and not 144 means the subsequent compliance in the assessment proceedings was considered as good compliance and default committed earlier were ignored by AO - No penalty leviable
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