Custom Articles

Proposed Section 35F - Implications & Queries

Anandaday Misshra, Advocate 25 July 2014 at 13:20

The proposed Section 35F compels an assessee to have endless thoughts and hence I have tried to deal with some of them as below: Query 1(a) Whether an assessee is supposed to file a stay application along with an appeal before CESTAT? Answer: Yes, it

No time limit for SAD Refund

Sandeep garg 08 July 2014 at 12:22

SONY INDIA PVT LTDVS.THE COMMISIONER OF CUSTOM, NEW DELHI(In the High Court of DELHI) SAD Refund: Limitation Period is not applicable. Statutory provisions: According to Notification No: 102/2007-Customs, a trader is allowed refund of SAD (i

Introduction of Self-assessment of Goods under Customs

Pradeep Jain 05 March 2011 at 12:31

Introduction of Self-assessment of Goods under Customs Prepared By: CA Pradeep Jain and Sukhvinder Kaur, LLB[FYIC] The Finance Minister has in Budget 2011-12 proposed to introduce self-assessment in Customs. In it speech the Finance Minister h