Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Penalty u/s 271B - delay in filing the tax audit report u/s 44AB - reasonable cause - statutory audit of the financial statements was not completed within the stipulated period due to frequent change of Managing Director - also seeking extension of time from ROC for convening the AGM and adoption of books of account - reasons were beyond the control of the assessee being a State Government Undertaking - no penalty
Penalty u/s 271B - delay in filing the tax audit report u/s 44AB - reasonable cause - statutory audit of the financial statements was not completed within the stipulated period due to frequent change of Managing Director - also seeking extension of time from ROC for convening the AGM and adoption of books of account - reasons were beyond the control of the assessee being a State Government Undertaking - no penalty
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