Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Disallowance of remuneration paid to relatives of the trustees - in the past also such type of payments were made and it was accepted by the department in scrutiny assessments - no violation of provisions of section 13(1)(c) proved - AT
Disallowance of remuneration paid to relatives of the trustees - in the past also such type of payments were made and it was accepted by the department in scrutiny assessments - no violation of provisions of section 13(1)(c) proved - AT
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