Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Rejection of value and its re-determination of the duty - retraction of statements - The only thing which goes in favour of Revenue is that the Managing Director of the appellant had given statements which, he retracted later. If the statements and the retraction are both considered, nothing survives in this demand. If neither is considered also, nothing survives. - AT
Rejection of value and its re-determination of the duty - retraction of statements - The only thing which goes in favour of Revenue is that the Managing Director of the appellant had given statements which, he retracted later. If the statements and the retraction are both considered, nothing survives in this demand. If neither is considered also, nothing survives. - AT
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