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...
Penalty u/s 271(1)(c) - defective show cause notice - the impugned SCN qualifies as a notice u/s 292B - it cannot be held to be invalid merely by mistake or defect of issuing it in a template and not scoring of the relevant ground and leaving out the applicable ground - Department allowed to issue addendum/ corrigendum/ errata.
Penalty u/s 271(1)(c) - defective show cause notice - the impugned SCN qualifies as a notice u/s 292B - it cannot be held to be invalid merely by mistake or defect of issuing it in a template and not scoring of the relevant ground and leaving out the applicable ground - Department allowed to issue addendum/ corrigendum/ errata.
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