Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
100% EOU - Clandestine removal - it is not the responsibility of the appellant to get the physical verification conducted - The failure to check physical receipt of goods cannot be used against the appellant who has received duly signed re-warehousing certificates.
100% EOU - Clandestine removal - it is not the responsibility of the appellant to get the physical verification conducted - The failure to check physical receipt of goods cannot be used against the appellant who has received duly signed re-warehousing certificates.
Note: It is a system-generated summary and is for quick reference only.