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...
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Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with only one further extension of up to six months based on written reasons communicated before the original period expires. A show-cause notice or pending adjudication cannot independently prolong attachment beyond that statutory maximum. Once the period ends, the attachment ceases by efflux of time and cannot be continued through administrative action. Continued freezing without statutory authority requires defreezing of the account, without limiting any other action permitted by law.
Section 110(5) of the Customs Act limits provisional attachment of a bank account to six months, with only one further extension of up to six months based on written reasons communicated before the original period expires. A show-cause notice or pending adjudication cannot independently prolong attachment beyond that statutory maximum. Once the period ends, the attachment ceases by efflux of time and cannot be continued through administrative action. Continued freezing without statutory authority requires defreezing of the account, without limiting any other action permitted by law.
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