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...
Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7 to 15 days - No penalty - AT
Penalty u/s 271(1)(b) - failure to comply with statutory notices issued u/s 142(1) - it is difficult to gather all the required information within a short period i.e 7 to 15 days - No penalty - AT
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