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...
Supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544 - Denial of exemption is not valid - AT
Supply of electric wires and cables under international competitive bidding to various thermal power plants without payment of duty - exemption denied on the ground that classification against Sl. No. 400 in Notification No. 21/2002-Cus. is indicated as 9801 whereas the wires and cables manufactured and cleared by the appellants are classifiable under CETH 8544 - Denial of exemption is not valid - AT
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