Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. - HC
MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. - HC
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