Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully executed. After 15th September, 1998 there was no search or seizure. On 13th October, 1998 a prohibitary order was passed u/s 132(3) regarding the computer CPU of the respondent/ assessee which was revoked on 14th December, 1998. - passing of prohibitory order and revocation thereof were wholly irrelevant for the purpose of determining limitation u/s 158BE.- HC
Block assessment - as per panchanama drawn on 15th September, 1998, the search which was carried out in terms of authorization dated 14th September, 1998 was fully executed. After 15th September, 1998 there was no search or seizure. On 13th October, 1998 a prohibitary order was passed u/s 132(3) regarding the computer CPU of the respondent/ assessee which was revoked on 14th December, 1998. - passing of prohibitory order and revocation thereof were wholly irrelevant for the purpose of determining limitation u/s 158BE.- HC
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