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...
Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.
Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law - where the reassessment order was annulled, the original assessment order would automatically get restored.
Note: It is a system-generated summary and is for quick reference only.