Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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.