Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
The Central Board of Indirect Taxes and Customs appointed the Principal Commissioner/Commissioner of Customs, ACC (Import), New Delhi, as the common adjudicating authority to exercise the powers of multiple named adjudicating officers for adjudication of several show-cause notices issued to a corporate importer in respect of import transactions. The notices, issued between 2019 and 2025, were originally handled by various Deputy/Assistant Commissioners across New Delhi, Mumbai and JNCH; those functions are now consolidated under the appointed common authority.
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