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...
Extended period of limitation - CSIDC was under bona fide impression that being an entity under the control of Government it was not liable to pay service tax - mere non registration under Section 65 or non payment of service tax on the maintenance charges collected from industries would not amount to wilful supression or mis-statement of fact.
Extended period of limitation - CSIDC was under bona fide impression that being an entity under the control of Government it was not liable to pay service tax - mere non registration under Section 65 or non payment of service tax on the maintenance charges collected from industries would not amount to wilful supression or mis-statement of fact.
Note: It is a system-generated summary and is for quick reference only.