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...
Denial of refund claim - deemed provisional assessment - period of limitation - the assessment in the case of the appellant cannot be considered as provisional or deemed provisional. - AT
Denial of refund claim - deemed provisional assessment - period of limitation - the assessment in the case of the appellant cannot be considered as provisional or deemed provisional. - AT
Note: It is a system-generated summary and is for quick reference only.