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...
Refund of sale proceeds of the confiscated goods which were later sold in public auction - This claim of the writ petitioner was clearly negated by the Commissioner of Customs (Preventive), with the observation that such certificate/document only establishes that M/s Lapang Eco Products was engaged in supari/betel nuts business and this was not a conclusive proof of rightful ownership of the betel nuts under question. - HC
Refund of sale proceeds of the confiscated goods which were later sold in public auction - This claim of the writ petitioner was clearly negated by the Commissioner of Customs (Preventive), with the observation that such certificate/document only establishes that M/s Lapang Eco Products was engaged in supari/betel nuts business and this was not a conclusive proof of rightful ownership of the betel nuts under question. - HC
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