Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Withholding of permission to the petitioner’s vessel to leave the Haldia Dock Complex - in any event, the Customs officials have not claimed any import duty from the petitioner till date. The ground of refusal was mere pendency of certain Bills of entry which have been waived by the importers themselves, by way of their no objections - In the present case, it is undisputed that the goods have not been put into the course of home consumption or warehousing and are still on board the petitioner’s vessel. Hence, the status of the goods is admitted. - HC
Withholding of permission to the petitioner’s vessel to leave the Haldia Dock Complex - in any event, the Customs officials have not claimed any import duty from the petitioner till date. The ground of refusal was mere pendency of certain Bills of entry which have been waived by the importers themselves, by way of their no objections - In the present case, it is undisputed that the goods have not been put into the course of home consumption or warehousing and are still on board the petitioner’s vessel. Hence, the status of the goods is admitted. - HC
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