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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Petitioner challenged assessment orders citing lack of jurisdiction, as entire duty liability was discharged from ITC availed at import. Court rejected jurisdiction challenge based on precedent, holding respondent competent to pass order under circular and GST Act provisions. However, petitioner failed to provide proper reply with tabulations and documents when show cause notice issued. Court set aside impugned order, remitting case for fresh order on merits, subject to petitioner depositing 10% of balance amount excluding defect relating to 100% ITC adjustment, and 1% of tax liability u/s 86(b) of GST Rules within 30 days. Petition allowed.
Petitioner challenged assessment orders citing lack of jurisdiction, as entire duty liability was discharged from ITC availed at import. Court rejected jurisdiction challenge based on precedent, holding respondent competent to pass order under circular and GST Act provisions. However, petitioner failed to provide proper reply with tabulations and documents when show cause notice issued. Court set aside impugned order, remitting case for fresh order on merits, subject to petitioner depositing 10% of balance amount excluding defect relating to 100% ITC adjustment, and 1% of tax liability u/s 86(b) of GST Rules within 30 days. Petition allowed.
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