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...
Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The appellant has cooperated with the investigation so as to bring out the truth. On appreciation of the evidence, we do not find grounds to hold that the appellant had played any role in the incident. - AT
Levy of penalty - authorized courier - incident of manipulation of their office system and the clearance of the consignments falsely declared as ‘documents’ - The appellant has cooperated with the investigation so as to bring out the truth. On appreciation of the evidence, we do not find grounds to hold that the appellant had played any role in the incident. - AT
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