Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
Permission of re-export - import of Unmanned Aircraft System (UAS) Unmanned Aerial Vehicle (UAVs)/ Remote Piloted Aircrafts (RPAs)/ drones - restricted goods - requirement of import license from DGFT and NOC from DGCA - After considering the arguments, the Tribunal permitted re-export of the goods due to the appellant's background and the purpose of import, while reducing the penalty to the amount already paid by the appellant, recognizing the irregularity but also the appellant's bona fide intention.
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