Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
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Statutory refund interest is confined to the rate and scope provided by the statute; a claim for 12% interest was rejected because no additional interest beyond the statutory scheme can be awarded. Amounts paid during customs investigation, before assessment or a crystallised liability, remain deposits and do not become duty merely because they are credited under a duty head. Where an appeal is filed after the mandatory pre-deposit, any further amount retained cannot be appropriated as duty; the entire sum deposited during investigation or before appeal is to be treated as pre-deposit and refunded with statutory interest under section 129EE from the date of deposit, with only interest computation left open.
Statutory refund interest is confined to the rate and scope provided by the statute; a claim for 12% interest was rejected because no additional interest beyond the statutory scheme can be awarded. Amounts paid during customs investigation, before assessment or a crystallised liability, remain deposits and do not become duty merely because they are credited under a duty head. Where an appeal is filed after the mandatory pre-deposit, any further amount retained cannot be appropriated as duty; the entire sum deposited during investigation or before appeal is to be treated as pre-deposit and refunded with statutory interest under section 129EE from the date of deposit, with only interest computation left open.
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