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Power to board conveyance, to question and to demand documents - CBEC's Customs Manual 2023 - Customs

 

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F: Penalty for wrong issuance of invoice is overall or per invoice
F: DRC-03 filed against the Demand order
H: Income deemed to accrue or arise in India - Liaison Office (LO) as a S...
H: Difference in gross receipts as per Form no. 26AS and books of account...
H: Setoff of unabsorbed depreciation and carry forward depreciation - Con...
H: Confiscation - Foreign marked gold bars - Unless this condition of the...
H: Judicial discipline - We are surprised as to how the Committee of two ...
H: Valuation - barge - rejection of declared value - The adjudicating aut...
H: Valuation of imported goods - the word “doubt” used in the rule has to...
H: Stock broker which requires multiple registrations to operate on more ...
F: Transitional Provisions (Trans-1) under GST Act.
F: Import of service - Payment not made/written off
A: Amendments made in the Finance Bill, 2023
H: SSI Exemption - clubbing of clearances - in the present case the clubb...
A: MEANING AND SCOPE OF NOTIFICATIONS
A: EXEMPTIONS AND PRIVILEGES APPLICABLE TO PRIVATE COMPANIES UNDER COMPAN...
A: No Service Tax can be levied on take-away/parcel food from restaurants
A: Minor discrepancy in the e-way bill would not attract penalty proceedings
F: EXPORT CONSIGNMENT
F: CAN GST DEPARTMENT IMPOSE PENALTY ON INTEREST ON DELAYED PAYMENT OF TA...
H: Levy of penalty u/r 26(1) for abatement - it is clear that all the app...
H: Invocation of Extended Period of Limitation - In this case, not only o...
H: Right of Auction Purchaser of property - Recovery of Outstanding dues ...
F: Input tax credit
H: Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In...
H: Rejection of refund claim - opportunity of hearing not provided - As p...
H: TDS u/s 194H - commission- trade discount allowed by the assessee to I...
H: Block Assessment - prosecution Proceedings- Offence Committed u/ s 276...
H: Reopening of assessment u/s 147 - Period of limitation - The audit par...
H: Deduction u/s 54B - investment made prior to the date of sale - Agricu...