Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or allowing such application resulting in issuance of certificates which may be at rates higher than nil rate sought for by the assessee, such an order must be supported by reasons. - In the instant case, we do not know the reasons for not granting nil rate certificates to the petitioner u/s 197 - The contemporaneous order required to be passed under section 197 of the Act is also not available - Matter restored back - HC
Withholding certificates u/s 197 issued at lower rate tax - Respondents are required to pass an order u/s 197 either rejecting the application for such certificate or allowing such application resulting in issuance of certificates which may be at rates higher than nil rate sought for by the assessee, such an order must be supported by reasons. - In the instant case, we do not know the reasons for not granting nil rate certificates to the petitioner u/s 197 - The contemporaneous order required to be passed under section 197 of the Act is also not available - Matter restored back - HC
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