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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case SCN issued within 6 weeks, amount need not be refunded - HC
Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case SCN issued within 6 weeks, amount need not be refunded - HC
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