Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio.
Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio.
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