Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Provisional attachment of bank account u/s 110(5) of Customs Act, 1962 requires proper officer's opinion on necessity to protect revenue or prevent smuggling. Order must reflect reasons, be served on account holder, and approved by Commissioner. Initial attachment limited to six months, extendable by recorded reasons after hearing account holder. Order must specify duration, be addressed to bank and account holder. Release communication with DIN mandatory on expiry or if attachment no longer required. Diligent examination of case facts, live nexus to purpose, and expedited adjudication emphasized.
Provisional attachment of bank account u/s 110(5) of Customs Act, 1962 requires proper officer's opinion on necessity to protect revenue or prevent smuggling. Order must reflect reasons, be served on account holder, and approved by Commissioner. Initial attachment limited to six months, extendable by recorded reasons after hearing account holder. Order must specify duration, be addressed to bank and account holder. Release communication with DIN mandatory on expiry or if attachment no longer required. Diligent examination of case facts, live nexus to purpose, and expedited adjudication emphasized.
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