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...
The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills with samples, doubts raised on testing procedures. Non-verification of export proceedings for 33 consignments led to remand for verification. Interest on drawback to be considered. Penalties and confiscation set aside. Adjudicating Authority instructed to conclude proceedings within 3 months.
The case involves denial of Drawback claims due to testing sample issues. No samples were drawn for 17 Shipping Bills, leading to reversal of the denial. For 16 Bills with samples, doubts raised on testing procedures. Non-verification of export proceedings for 33 consignments led to remand for verification. Interest on drawback to be considered. Penalties and confiscation set aside. Adjudicating Authority instructed to conclude proceedings within 3 months.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
