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...
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the CESTAT, which had found the evidence against the respondents unreliable and insufficient to establish the charge of clandestine removal. The appeals filed by the Revenue were dismissed on the grounds that the allegations could not be substantiated beyond reasonable doubt, underscoring the need for tangible evidence to support claims of tax evasion and clandestine operations.
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