PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
The HC quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017, holding that the rate of customs duty is determined by the date of filing the original Bill of Entry for home consumption under Section 46 of the Customs Act. The Court emphasized that subsequent change in ownership does not affect the applicable duty rate. The respondents were directed to apply the customs duty rate prevailing on 20.6.2017, the date when the goods entered for home consumption and the Bill of Entry was presented. The petition was allowed accordingly.
The HC quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017, holding that the rate of customs duty is determined by the date of filing the original Bill of Entry for home consumption under Section 46 of the Customs Act. The Court emphasized that subsequent change in ownership does not affect the applicable duty rate. The respondents were directed to apply the customs duty rate prevailing on 20.6.2017, the date when the goods entered for home consumption and the Bill of Entry was presented. The petition was allowed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
