Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
Reopening of assessment u/s 147 - underlying information/material which formed the basis for triggering the assessment/reassessment proceedings was required to be furnished to the petitioner. - That being the position, according to us, the best way forward is to set aside the impugned order passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 25.07.2022 issued under Section 148 of the Act. - Matter restored back with directions - HC
Reopening of assessment u/s 147 - underlying information/material which formed the basis for triggering the assessment/reassessment proceedings was required to be furnished to the petitioner. - That being the position, according to us, the best way forward is to set aside the impugned order passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 25.07.2022 issued under Section 148 of the Act. - Matter restored back with directions - HC
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