Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
If a valid notice u/s 143(2) is issued, then there is no need to issue a fresh notice u/s 143(2) for this reason alone that a revised return has been filed by the assessee after the issue of notice u/s 143(2) - AT
If a valid notice u/s 143(2) is issued, then there is no need to issue a fresh notice u/s 143(2) for this reason alone that a revised return has been filed by the assessee after the issue of notice u/s 143(2) - AT
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