Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Article 226 writ jurisdiction does not ordinarily permit a party to bypass an efficacious customs appellate remedy or its statutory limitation period. Allegations of coercion, waiver of written notice or personal hearing, service of the adjudication order, and procedural non-compliance may require factual determination in the statutory appeal unless they establish a patent jurisdictional defect or clear denial of natural justice. Substantial delay in invoking writ jurisdiction further weighs against intervention. A delayed customs writ was dismissed, with confiscation, penalty, and the evidentiary effect of relevant documents left open for determination by the competent appellate forum.
Article 226 writ jurisdiction does not ordinarily permit a party to bypass an efficacious customs appellate remedy or its statutory limitation period. Allegations of coercion, waiver of written notice or personal hearing, service of the adjudication order, and procedural non-compliance may require factual determination in the statutory appeal unless they establish a patent jurisdictional defect or clear denial of natural justice. Substantial delay in invoking writ jurisdiction further weighs against intervention. A delayed customs writ was dismissed, with confiscation, penalty, and the evidentiary effect of relevant documents left open for determination by the competent appellate forum.
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TaxTMI 
TaxTMI 
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