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Appeals under Section 128 of the Customs Act, 1962 and Rule 3 of the Customs (Appeals) Rules, 1982
Introduction The Customs Act, 1962 is a comprehensive legislation that governs the import and export of goods in India. One of the critical aspects of this Act is the provision for
GST Compliance by Foreign Entities in India: Legal Framework and Tax Evasion Prevention
Introduction The Goods and Services Tax (GST) regime in India has fundamentally transformed the indirect taxation landscape since its implementation in 2017. One of the most signif
CUSTOM DUTY AND GST
Customs duty is a form of indirect tax which is imposed at the time of both import and export of goods and services. The tax which is imposed on the import of goods and services ar