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...
Levy of penalty u/s 114 - attempt to export of red sanders whose export is prohibited unless one has a licence - There was a gross negligence on the part of the appellant and appellant’s act of filing the benami shipping bill and processing it and consequently bringing the consignment into the customs area had resulted in rendering the goods liable for confiscation u/s 113 - penalty imposed u/s 114 is justified and calls for no interference - AT
Levy of penalty u/s 114 - attempt to export of red sanders whose export is prohibited unless one has a licence - There was a gross negligence on the part of the appellant and appellant’s act of filing the benami shipping bill and processing it and consequently bringing the consignment into the customs area had resulted in rendering the goods liable for confiscation u/s 113 - penalty imposed u/s 114 is justified and calls for no interference - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
