Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Refund of excess export duty following reassessment of steel-slab shipping bills remains subject to statutory refund limitation; an alleged mistake of law cannot invoke general limitation law or Article 265 to bypass it. Where additional duty paid by challan was absent from shipping bills, Let Export Orders and contemporaneous assessment records, and a departmental recomputation constituted reassessment, the excess became ascertainable only on reassessment. A prior refund application read with a pending correction request was therefore within time. Interest on delayed refund runs from the day after three months from reassessment, rather than from the earlier application, because the claim could not be both premature before ascertainment and overdue for interest purposes.
Refund of excess export duty following reassessment of steel-slab shipping bills remains subject to statutory refund limitation; an alleged mistake of law cannot invoke general limitation law or Article 265 to bypass it. Where additional duty paid by challan was absent from shipping bills, Let Export Orders and contemporaneous assessment records, and a departmental recomputation constituted reassessment, the excess became ascertainable only on reassessment. A prior refund application read with a pending correction request was therefore within time. Interest on delayed refund runs from the day after three months from reassessment, rather than from the earlier application, because the claim could not be both premature before ascertainment and overdue for interest purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
