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...
Drawback Brand Rate and Special Brand Rate applications filed after the initial period but within twelve months of the Let Export Order require liberal consideration because the drawback scheme is beneficial in nature. A narrow or technical approach to delay within the statutorily extendable period is inappropriate. Delay in the relevant applications was condoned, and the applications were remanded for consideration on merits and fixation of the applicable drawback rate in accordance with law, with consequential relief.
Drawback Brand Rate and Special Brand Rate applications filed after the initial period but within twelve months of the Let Export Order require liberal consideration because the drawback scheme is beneficial in nature. A narrow or technical approach to delay within the statutorily extendable period is inappropriate. Delay in the relevant applications was condoned, and the applications were remanded for consideration on merits and fixation of the applicable drawback rate in accordance with law, with consequential relief.
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