Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
Once the petitioner uploaded the return, the order sustaining non-filing could not be left unchanged. The authority was required to take the filed return into account and proceed by reassessment or fresh consideration in accordance with law. The impugned order was set aside and the matter remanded for consideration of the return and passing of fresh orders.
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