Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Appellant imported fermented and dried processed Sumatra cocoa beans which failed to conform to IS 8865:2003 standards as per FSSAI and BIS testing. Adjudicating Authority permitted re-export on payment of Rs. 15 lakh redemption fine and Rs. 5 lakh penalty. CESTAT reduced redemption fine to Rs. 5 lakh and penalty to Rs. 2 lakh, allowing appeal.
Appellant imported fermented and dried processed Sumatra cocoa beans which failed to conform to IS 8865:2003 standards as per FSSAI and BIS testing. Adjudicating Authority permitted re-export on payment of Rs. 15 lakh redemption fine and Rs. 5 lakh penalty. CESTAT reduced redemption fine to Rs. 5 lakh and penalty to Rs. 2 lakh, allowing appeal.
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TaxTMI 
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