Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of classification of goods cannot be undertaken while deciding the refund application and further that the assessment with regard to classification was never challenged by the appellant, refund cannot be granted - AT
Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of classification of goods cannot be undertaken while deciding the refund application and further that the assessment with regard to classification was never challenged by the appellant, refund cannot be granted - AT
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