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...
Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to be followed as per the revised policy condition No. 2 (iii), which envisages that ‘sample’ would be randomly picked from each consignment and not ‘samples’ from each consignment, suggesting that only one sample from each consignment only could be sent for testing. If that be so, the apprehension of the appellant appears to be unfounded. - import policy conditions had to be satisfied - HC
Import of Toys - Import policy - Wither the goods are excluded under the scope of BIS, the testing of the same could be made mandatory - the testing procedures have to be followed as per the revised policy condition No. 2 (iii), which envisages that ‘sample’ would be randomly picked from each consignment and not ‘samples’ from each consignment, suggesting that only one sample from each consignment only could be sent for testing. If that be so, the apprehension of the appellant appears to be unfounded. - import policy conditions had to be satisfied - HC
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TaxTMI 
TaxTMI 
