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...
Rejection of the claim of inter-state purchases on commission basis - issuance of Form-H - Though it is true that a claim of the export sale cannot co-exist with the claim of interstate purchase of wheat on commission basis, both claims arising in the hands of the same assessee, however, it is to be seen whether the nature of transaction performed by the parties would get altered or determined solely upon issuance of Form- H
Rejection of the claim of inter-state purchases on commission basis - issuance of Form-H - Though it is true that a claim of the export sale cannot co-exist with the claim of interstate purchase of wheat on commission basis, both claims arising in the hands of the same assessee, however, it is to be seen whether the nature of transaction performed by the parties would get altered or determined solely upon issuance of Form- H
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