Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The Principal Commissioner of Customs at Visakhapatnam discontinued the practice of routine sampling and testing of rice export consignments before issuing Let Export Orders. This decision was taken as the export duty on all rice varieties is now nil and the export policy is 'free', except for broken rice. However, the Assistant/Deputy Commissioner of Customs in charge of assessment and examination retains the discretion to order sampling on a case-by-case basis to verify the accuracy of declarations.
The Principal Commissioner of Customs at Visakhapatnam discontinued the practice of routine sampling and testing of rice export consignments before issuing Let Export Orders. This decision was taken as the export duty on all rice varieties is now nil and the export policy is 'free', except for broken rice. However, the Assistant/Deputy Commissioner of Customs in charge of assessment and examination retains the discretion to order sampling on a case-by-case basis to verify the accuracy of declarations.
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