Tax Management India. Com
Law and Practice: A Digital eBook ...

☞ Data-bank

TMI - Tax Management India. Com

Case Laws Acts Notifications Circulars Classification Forms Articles News D. Forum

What's New Latest Cases

Share:

F: IGST Mechanism and availability of ITC

C: Guidelines on import of gold by Qualified Jewellers as notified by – T...

N: Amendment in Export Policy of sugar

N: ADD on Decor Paper originating in or exported from China PR - Seeks to...

N: Amendment in import policy of Paper and incorporation of policy condit...

C: Simplification of procedure and standardization of formats of document...

Govt imposes restrictions on sugar exports from June 1: DGFT

H: Seeking grant of regular bail - availment of fraudulent input tax cred...

H: Classification of goods - second hand or used Paintings - GST on margi...

H: Seeking grant of Bail - wrongful availment of Input Tax Credit - fake ...

H: Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to b...

H: Disallowance of deduction u/s 80IB - Comparing profitability of two en...

H: Non-discharge of tax liability - Petitioner neither got service tax re...

H: Levy of Service Tax - Cargo Handling Services - there are no merit in ...

H: Clandestine removal - prints out taken from the Hard Disk recovered in...

F: Works Contract Service

C: Allocation of Tariff Rate Quota for Import of Crude Soya bean Oil and ...

F: Input Reversal on Capital Goods

A: INTEREST UNDER GST: An Interesting Interest

N: Seeks to levy anti-dumping duty on imports of Ceramic Tableware and ki...

N: Seeks to amend Notification No. 12/97-Customs (N.T.) dated the 2nd Apr...

N: Seeks to provide global Tariff Rate Quota (TRQ) of 20 LMT per FY to Cr...

H: Addition of transportation charges - The contention of the Assessee th...

H: Reopening of assessment u/s 147 - The inquiry at this stage is only to...

H: Unexplained cash credit u/s 68 - the borrowings from NBFC, Bank can no...

H: Exemption u/s 11 - registration u/s 12A denied - For registration u/s ...

H: TDS / withholding tax u/s 195 - the consideration paid by ESPN India f...

H: Deemed dividend under Section 2(22)(e) - addition only qua the peak am...

H: Reopening of assessment u/s 147 - Amount of gross income shown by asse...

H: Disallowance on account of interest paid on delayed payment of TDS - a...

Customs - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This
← Previous	Next →

Customs - Jurisdiction - power of ADG, DRI toissue SCN - proper officer...

Customs
18-11-2021

Jurisdiction - power of ADG, DRI toissue SCN - proper officer to issue SCN or not - Section 28(4) of Customs Act - In the Customs Act, the Shipping Bill has to be filed with ‘the proper officer’ under Section 50 which can be re-assessed under Section 17 by ‘the proper officer’ and finally the clearance of goods under Section 51 is also to be given by ‘the proper officer’. - AT

View Source......Full Text

← Previous

Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||