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...
Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay beyond the stipulated period of three months - the first appellate authority (Commissioner appeals) rightly allowed the claim - AT
Rejection of entitlement for interest on delayed sanction of refund claim - benefit of section 27A of Customs Act, 1962 - It is on record that there has been delay beyond the stipulated period of three months - the first appellate authority (Commissioner appeals) rightly allowed the claim - AT
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