Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
Rejection of request of the IOC for conversion of DEEC Shipping Bills to Drawback Scheme - Delay between 6 months to 1 year - Period of limitation - If the request / application seeking conversion is made within a specified period, it would enable the department to verify the claim diligently and promptly as also the availability of the documents. - The appeal filed by the Appellant was barred by time and was rightly rejected by the competent authority - AT
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