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...
Classification of imported goods - Inflatable Party Items - Requirement for any BIS Registration - As it is clarified that the impugned goods are out of preview of BIS Registration by Ministry of Commerce and Industry, Govt. of India, in that circumstances, it was held that the items in question are not in the scope of BIS Standard and the report sought from NCTC by the Revenue is without any basis. - AT
Classification of imported goods - Inflatable Party Items - Requirement for any BIS Registration - As it is clarified that the impugned goods are out of preview of BIS Registration by Ministry of Commerce and Industry, Govt. of India, in that circumstances, it was held that the items in question are not in the scope of BIS Standard and the report sought from NCTC by the Revenue is without any basis. - AT
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