Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only subsequently that debit note were issued the lower authorities have rightly held the refund claim to be hit by the bar of unjust enrichment - AT
Refund - there is no dispute that the duty was initially collected by the appellant from their customers, who had also availed cenvat credit and it was only subsequently that debit note were issued the lower authorities have rightly held the refund claim to be hit by the bar of unjust enrichment - AT
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