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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT
Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT
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