Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates to the period prior to amendment in Section 18 of the Customs Act, 1962 i.e. 14.07.2006 - AT
Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates to the period prior to amendment in Section 18 of the Customs Act, 1962 i.e. 14.07.2006 - AT
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