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...
Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT
Denial of refund claim - overvaluation of the goods - Area based Exemption in Jammu and Kashmir - credit taken by the applicant relates to the duty allegedly excess paid by the applicant in PLA - prima facie case in favor of assessee - AT
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