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...
Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion.
Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion.
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