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...
Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT
Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT
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