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...
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.
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