Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Post-export amendment of shipping bills to change the scheme code from drawback to RoSCTL was treated as permissible under Section 149, because the three-month limit in Circular No. 36/2010 was not supported by valid law. The text notes that time limits for such amendments could be prescribed only through regulations under Section 157, and that later 2025 regulations reinforced that position. On that basis, the adjudicating authority's decision allowing the amendment was upheld and the Revenue's challenge was rejected.
Post-export amendment of shipping bills to change the scheme code from drawback to RoSCTL was treated as permissible under Section 149, because the three-month limit in Circular No. 36/2010 was not supported by valid law. The text notes that time limits for such amendments could be prescribed only through regulations under Section 157, and that later 2025 regulations reinforced that position. On that basis, the adjudicating authority's decision allowing the amendment was upheld and the Revenue's challenge was rejected.
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