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...
Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant? - Benefit of unamended notification is available to the importer where BE has been filed before 4.8.2003
Date on which Notification coming into force - N/N. 120/2003 dated 01.08.2003 - whether the Notification is effective from the date of publication i.e. 01.08.2003 as proposed by the revenue or from the date of offer for sale of the said notification i.e. 04.08.2003 as claimed by the appellant? - Benefit of unamended notification is available to the importer where BE has been filed before 4.8.2003
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
