FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC
Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one year. No power of condonation of delay are vested with adjudicating authority - HC
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