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...
Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation. - The demand in this case is restricted to the normal period of limitation from the date of issue of Show Cause Notice, with interest liability as applicable - there shall be no penalty.
Especially when there was confusion on this issue, nothing prevented the Department from having issued Show Cause Notices at regular intervals for the normal period of limitation. - The demand in this case is restricted to the normal period of limitation from the date of issue of Show Cause Notice, with interest liability as applicable - there shall be no penalty.
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