Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
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