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...
Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT
Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT
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