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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
Reopening of assessment u/s 147 - the reopening notice has been issued on the basis of the information obtained during the course of assessment of earlier assessment year u/s 143(3) - Such information can form a valid basis for issuing reopening notice. - HC
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