Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
An assessment based on undisclosed relied-upon material, including server data, corroborative search documents and an Investigation Wing screenshot, was held unsustainable because the assessee was never furnished those materials or given an opportunity to rebut them. The Tribunal held that this denial of access breached audi alteram partem and the broader requirements of natural justice, rendering the assessment arbitrary and bad in law. The assessment order was quashed on that ground alone, and the merits of the additions were left open as academic.
An assessment based on undisclosed relied-upon material, including server data, corroborative search documents and an Investigation Wing screenshot, was held unsustainable because the assessee was never furnished those materials or given an opportunity to rebut them. The Tribunal held that this denial of access breached audi alteram partem and the broader requirements of natural justice, rendering the assessment arbitrary and bad in law. The assessment order was quashed on that ground alone, and the merits of the additions were left open as academic.
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