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...
Validity of assessment order passed u/s 143(3) - Notice issued u/s 143(2) dated 29.03.2010 is avaialable on record. - The Tribunal found that the only notice issued under this section was dated 21.10.2010, which was beyond the statutory time limit, thus rendering the assessment order illegal and bad in law due to being time-barred. - AT
Validity of assessment order passed u/s 143(3) - Notice issued u/s 143(2) dated 29.03.2010 is avaialable on record. - The Tribunal found that the only notice issued under this section was dated 21.10.2010, which was beyond the statutory time limit, thus rendering the assessment order illegal and bad in law due to being time-barred. - AT
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