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...
Seeking release of export consignments covered under the three shipping bills - Period of six months from the date of seizure expired - The person from whose possession the goods have been seized is entitled to notice of the proposal before the authority for the extension of the original period of 6 months mentioned in Section 110 (2) of the Act and he is also entitled to heard upon such proposal, subject to the restrictions that he is not entitled to information as to the investigation which is in process, because there can be no right in any person to be informed midway, during an investigation of the materials collected in the case against him and moreover there is a need for maintaining confidentiality of the investigation proceedings. - HC
Seeking release of export consignments covered under the three shipping bills - Period of six months from the date of seizure expired - The person from whose possession the goods have been seized is entitled to notice of the proposal before the authority for the extension of the original period of 6 months mentioned in Section 110 (2) of the Act and he is also entitled to heard upon such proposal, subject to the restrictions that he is not entitled to information as to the investigation which is in process, because there can be no right in any person to be informed midway, during an investigation of the materials collected in the case against him and moreover there is a need for maintaining confidentiality of the investigation proceedings. - HC
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