Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in writing for referring any group of persons as the AOP. What is required is that there should be common object and profit motive of the persons involved. - AO has rightly taken the value based on the valuation determined by the custom department.
Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in writing for referring any group of persons as the AOP. What is required is that there should be common object and profit motive of the persons involved. - AO has rightly taken the value based on the valuation determined by the custom department.
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