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...
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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