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...
Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he should file appeal before the learned Commissioner (Appeals) as the assessment of bill of entry is appealable order therefore, the learned Commissioner (Appeals) should not have rejected the appeal on the ground that the reassessment is not possible, he should have passed the order on merit. - AT
Maintainability of appeal before the Commissioner (Appeals) - reassessment of bill of entry - if an assessee wants to challenge the assessment of bill of entry, he should file appeal before the learned Commissioner (Appeals) as the assessment of bill of entry is appealable order therefore, the learned Commissioner (Appeals) should not have rejected the appeal on the ground that the reassessment is not possible, he should have passed the order on merit. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
