Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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The ITAT condoned the 2,455-day delay in instituting appeals to the CIT(A), holding that reasonable cause excused the delay and it was not deliberate nor beneficial to the assessee. The Tribunal restored the dispute to the file of the ld. Assessing Officer (TDS) for limited verification and directed deletion of any section 234E fees levied for defaults prior to 01.06.2015. Section 234E fees assessed for the period from 01.06.2015 until actual filing of the TDS return (15.05.2016) are to be sustained. The appeals are otherwise disposed of in accordance with these directions.
The ITAT condoned the 2,455-day delay in instituting appeals to the CIT(A), holding that reasonable cause excused the delay and it was not deliberate nor beneficial to the assessee. The Tribunal restored the dispute to the file of the ld. Assessing Officer (TDS) for limited verification and directed deletion of any section 234E fees levied for defaults prior to 01.06.2015. Section 234E fees assessed for the period from 01.06.2015 until actual filing of the TDS return (15.05.2016) are to be sustained. The appeals are otherwise disposed of in accordance with these directions.
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