Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 – Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address and invoices is unjustified and Appellant is eligible for credit on these invoices - AT
Refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 – Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address and invoices is unjustified and Appellant is eligible for credit on these invoices - AT
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