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...
100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under the notification, cannot evade customs duty on the imported inputs at the rate prescribed by the notification. - since the cut flowers are non-excisable goods, the demand for payment of customs duty had rightly been made - SC
100% EOU - Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - the appellant, having availed exemption under the notification, cannot evade customs duty on the imported inputs at the rate prescribed by the notification. - since the cut flowers are non-excisable goods, the demand for payment of customs duty had rightly been made - SC
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