Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and other dues within 30 days – there was no infirmity in the order of the Tribunal - HC
Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and other dues within 30 days – there was no infirmity in the order of the Tribunal - HC
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