Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Reopening of assessment u/s 147 - bogus transactions or accommodation entries involving the assessee - the petitioner was issued a notice under section 133(6) of the said Act requesting it to furnish the evidence to prove the genuineness of the transactions mentioned therein before the issuance of the impugned notice u/s 148 of the said Act, however, the petitioner had chosen not to respond to the said notice. - Reopening sustained - HC
Reopening of assessment u/s 147 - bogus transactions or accommodation entries involving the assessee - the petitioner was issued a notice under section 133(6) of the said Act requesting it to furnish the evidence to prove the genuineness of the transactions mentioned therein before the issuance of the impugned notice u/s 148 of the said Act, however, the petitioner had chosen not to respond to the said notice. - Reopening sustained - HC
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