Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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...
Penalty u/s 271FA - non-compliance with the provisions of Section 285BA(1)(b) - non filing of a return in time - The respondents had specifically considered the contention raised by the petitioner and had held that the reasons stated by the petitioner do not constitute a reasonable cause to excuse their delay of 525 days in submitting the returns. It is also clear that though the provision permits the imposition of Rs.500/- per day as penalty only Rs.100/- per day has been inflicted. - Petition dismissed - HC
Penalty u/s 271FA - non-compliance with the provisions of Section 285BA(1)(b) - non filing of a return in time - The respondents had specifically considered the contention raised by the petitioner and had held that the reasons stated by the petitioner do not constitute a reasonable cause to excuse their delay of 525 days in submitting the returns. It is also clear that though the provision permits the imposition of Rs.500/- per day as penalty only Rs.100/- per day has been inflicted. - Petition dismissed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
