Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent recovery action including attachment of bank accounts quashed - respondents directed to lift attachment of petitioner's bank accounts forthwith - petition disposed of.
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