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...
Deemed exports - refund - effective date of clarification - the impugned clarification will not have any retrospective effect and that the appellants are governed by the earlier clarification
Deemed exports - refund - effective date of clarification - the impugned clarification will not have any retrospective effect and that the appellants are governed by the earlier clarification
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