Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Refund claim - absence of assessment of duty (bill of entry) - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are cleared accordingly. In such cases, there is no assessment order by any officer to be challenged. Correspondingly, Section 27 of the Customs Act was also amended and the words “in pursuance of an order of assessment” have been deleted - Refund to be allowed.
Refund claim - absence of assessment of duty (bill of entry) - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are cleared accordingly. In such cases, there is no assessment order by any officer to be challenged. Correspondingly, Section 27 of the Customs Act was also amended and the words “in pursuance of an order of assessment” have been deleted - Refund to be allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
