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...
Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have to be made in the shipping bill which has to be filed along with necessary documents by the new purchaser, the bill of entry could be filed only after some delay - the late fee imposed are not warranted - AT
Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have to be made in the shipping bill which has to be filed along with necessary documents by the new purchaser, the bill of entry could be filed only after some delay - the late fee imposed are not warranted - AT
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