Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Rule 16 permits recovery of erroneously or excessively paid drawback but, where no limitation period is prescribed, the power must be exercised within a reasonable period. Non-production of proof that export proceeds were realised, without allegations of fraudulent availment or suppression, does not invoke the fraud-based exception to limitation. Unexplained delay after the last drawback payment renders recovery proceedings time-barred. Availability of an alternative statutory appeal does not prevent writ relief against recovery action taken without statutory authority. The recovery order, consequential action, account freeze and recovered amount were set aside or reversed accordingly.
Rule 16 permits recovery of erroneously or excessively paid drawback but, where no limitation period is prescribed, the power must be exercised within a reasonable period. Non-production of proof that export proceeds were realised, without allegations of fraudulent availment or suppression, does not invoke the fraud-based exception to limitation. Unexplained delay after the last drawback payment renders recovery proceedings time-barred. Availability of an alternative statutory appeal does not prevent writ relief against recovery action taken without statutory authority. The recovery order, consequential action, account freeze and recovered amount were set aside or reversed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
