Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the appellant was granted permission to exit from the 100% EOU status to the EPCG Scheme but faced delays in receiving the necessary No Objection Certificate (NOC) from the Excise/Customs Department. - It was concluded that the delays in issuing the final debonding order by the Directorate General of Foreign Trade (DGFT) were solely attributable to the Customs/Excise Department.
100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the appellant was granted permission to exit from the 100% EOU status to the EPCG Scheme but faced delays in receiving the necessary No Objection Certificate (NOC) from the Excise/Customs Department. - It was concluded that the delays in issuing the final debonding order by the Directorate General of Foreign Trade (DGFT) were solely attributable to the Customs/Excise Department.
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