Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
Refund claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
Refund claim - evidence of excessive duty paid - duty was paid based upon the computation done by the Assistant Collector - now they are claiming the refund on the basis of computation. - No other documents are required to be submitted by the respondent to prove their claim - AT
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