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...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Valuation of imported goods - considering the fact that the appellant had entertained the reasonable belief regarding non-inclusion of the element of freight in the transaction value, the redemption fine imposed reduced in the interest of justice
Valuation of imported goods - considering the fact that the appellant had entertained the reasonable belief regarding non-inclusion of the element of freight in the transaction value, the redemption fine imposed reduced in the interest of justice
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