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...
Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be classified as "mineral water" for the purpose of valuation under Section 4A. Despite confusion in the notifications, the court emphasized that taxation statutes cannot be interpreted based on presumptions or assumptions. It held that any ambiguity should be interpreted in favor of the assessee. Therefore, the duty demand under Section 4A could not sustain
Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be classified as "mineral water" for the purpose of valuation under Section 4A. Despite confusion in the notifications, the court emphasized that taxation statutes cannot be interpreted based on presumptions or assumptions. It held that any ambiguity should be interpreted in favor of the assessee. Therefore, the duty demand under Section 4A could not sustain
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