Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
Section 4A of the 1957 AP Sales Tax Act was treated as empowering a superior officer to exercise assessment powers without a separate jurisdictional order, so the Deputy Commissioner's assessment was upheld. The extended limitation under section 14(3) applied because the dealer produced accounts and related material after inspection, making the assessment timely. The dealer failed to discharge the section 6A burden to prove stock transfer or agency movement in the prescribed manner, so the transactions were treated as inter-State sales and the natural justice objection based on denial of cross-examination failed. Claims of double turnover addition and sales return deductions were rejected for want of proof, and penalty under the CST regime was sustained through the State penalty provision.
Section 4A of the 1957 AP Sales Tax Act was treated as empowering a superior officer to exercise assessment powers without a separate jurisdictional order, so the Deputy Commissioner's assessment was upheld. The extended limitation under section 14(3) applied because the dealer produced accounts and related material after inspection, making the assessment timely. The dealer failed to discharge the section 6A burden to prove stock transfer or agency movement in the prescribed manner, so the transactions were treated as inter-State sales and the natural justice objection based on denial of cross-examination failed. Claims of double turnover addition and sales return deductions were rejected for want of proof, and penalty under the CST regime was sustained through the State penalty provision.
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