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...
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the date of decision cannot be allowed - SC
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