Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits by themselves as an importer and undertake to supply drill bits to the delivery location of ONGC on consignment basis i.e. sale on approval basis - the activity of import and subsequent supply of drill bits by the Applicant to ONGC does not qualify as one single supply.
Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits by themselves as an importer and undertake to supply drill bits to the delivery location of ONGC on consignment basis i.e. sale on approval basis - the activity of import and subsequent supply of drill bits by the Applicant to ONGC does not qualify as one single supply.
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