Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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Entitlement to exemption under Customs Notification No.31/1997 (DEEC/advance licence) turns on the date of clearance: Sections 15 and 68 of the Customs Act fix the relevant date for duty and tariff valuation as the date a bill of entry for home consumption is presented and identify clearance from warehouse as the operative event. General Exemption No.84-I conditions exemption on production of the licence and certificate at clearance. Because the advance licence had expired by the date of clearance, the exemption ceased and the High Court's rejection of the claim was upheld by the SC.
Entitlement to exemption under Customs Notification No.31/1997 (DEEC/advance licence) turns on the date of clearance: Sections 15 and 68 of the Customs Act fix the relevant date for duty and tariff valuation as the date a bill of entry for home consumption is presented and identify clearance from warehouse as the operative event. General Exemption No.84-I conditions exemption on production of the licence and certificate at clearance. Because the advance licence had expired by the date of clearance, the exemption ceased and the High Court's rejection of the claim was upheld by the SC.
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