• Guidelines and Instruction - Assessment - Norms issued by a department - Are merely guidelines - A  guideline whether styled as a norm or an instruction, is framed for guidance and, therefore, cannot replace statutory provisions - The necessity to issue guidelines and instructions arises from the extremely complicated taxation regime which more often than not is incomprehensible even to experts - The confusion is confounded by repeated amendments, clarifications, instructions and norms etc. - Be that as it may, norms, guidelines and directions cannot replace provisions of the statute or the Rules - Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. (174) PLR 

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