Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Validity of converting the “limited scrutiny” into “complete scrutiny” - The tribunal found substance in the claim of the AR that the A.O had clearly exceeded his jurisdiction by making disallowances/additions which never formed the basis for selection of the case of the assessee company for “limited scrutiny”. - Following the order the of the Co-ordinate Bench of the Tribunal, Raipur in the case of Aryadeep Complex (P) Ltd., the assessment order u/s 143(3) quashed.
Validity of converting the “limited scrutiny” into “complete scrutiny” - The tribunal found substance in the claim of the AR that the A.O had clearly exceeded his jurisdiction by making disallowances/additions which never formed the basis for selection of the case of the assessee company for “limited scrutiny”. - Following the order the of the Co-ordinate Bench of the Tribunal, Raipur in the case of Aryadeep Complex (P) Ltd., the assessment order u/s 143(3) quashed.
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