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...
Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
Duty demand under Rule 16 of the Central Excise Rules, 2002 - no Cenvat Credit was taken at the time of receipt of used glass bottles/plastic crates – thus, amount to be paid at the time of clearance will be zero. - AT
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