Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said return in time - HC
Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said return in time - HC
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