Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
Export of goods - proof of export - The Central Excise Officer has to record a satisfaction that the claim is in order - It is question of fact as to whether the claim is genuine or not - Such satisfaction can be recorded even in the absence of original/duplicate copy of ARE-1 Form - matter remanded bak - HC
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