Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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