Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
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The Appellate Tribunal considered the conversion of free Shipping Bills into drawback Shipping Bills u/s 149 of Customs Act. It clarified that goods funded by KOICA for export to aid Nepal post-earthquake fall under specific categories of Notification 208/1977-Cus. The Adjudicating Authority erred in categorizing the goods under a different provision that required payment in Indian currency, which was not the case here. The Tribunal directed the Authority to modify the Shipping Bills to enable the Appellants to claim drawbacks. Appeal allowed.
The Appellate Tribunal considered the conversion of free Shipping Bills into drawback Shipping Bills u/s 149 of Customs Act. It clarified that goods funded by KOICA for export to aid Nepal post-earthquake fall under specific categories of Notification 208/1977-Cus. The Adjudicating Authority erred in categorizing the goods under a different provision that required payment in Indian currency, which was not the case here. The Tribunal directed the Authority to modify the Shipping Bills to enable the Appellants to claim drawbacks. Appeal allowed.
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