Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
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