Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of natural justice necessitate providing one more opportunity to substantiate case with evidence. Entire disputed issues remitted to CIT(A) for adjudication afresh after affording adequate opportunity of hearing and cooperation from assessee for early disposal.
Ex-parte order passed by CIT(A) set aside. Adequate opportunity of hearing not provided to assessee despite raising grounds challenging additions by AO. Principles of natural justice necessitate providing one more opportunity to substantiate case with evidence. Entire disputed issues remitted to CIT(A) for adjudication afresh after affording adequate opportunity of hearing and cooperation from assessee for early disposal.
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