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...
Search u/s 132 - right to cross examination - It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by the AO, full opportunity be afforded in this regard prior to completion of assessment proceedings
Search u/s 132 - right to cross examination - It is a settled position that where a request for cross examination is made prior to completion of assessment proceedings and in the event that the said statement is intended to be relied upon by the AO, full opportunity be afforded in this regard prior to completion of assessment proceedings
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