Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act, 2003 mandates the dealer to furnish Form 240 electronically. On the basis of the circular which is alleged to have been issued mandating From 240 to be filed electronically, the respondent cannot contend that form 240 filed manually, which was in time, is not a valid submission of Form 240. - HC
Filing of form Manually instead of Electronically - Imposition of condition through circular - There is nothing in the Act to hold that Section 74(4) of the KVAT Act, 2003 mandates the dealer to furnish Form 240 electronically. On the basis of the circular which is alleged to have been issued mandating From 240 to be filed electronically, the respondent cannot contend that form 240 filed manually, which was in time, is not a valid submission of Form 240. - HC
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