Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment were never challenged before the higher authorities and have attained finality - doctrine of unjust enrichment is not applicable in the case of provisional assessment - refund allowed.
Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment were never challenged before the higher authorities and have attained finality - doctrine of unjust enrichment is not applicable in the case of provisional assessment - refund allowed.
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