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...
Rejection of Refund to the Petitioner on the basis of ‘zero demand orders’ - There is no purpose served in passing such ‘zero demand’ orders as they end up only multiplying litigation needlessly and delaying the grant of refunds to which the dealers are legitimately entitled.
Rejection of Refund to the Petitioner on the basis of ‘zero demand orders’ - There is no purpose served in passing such ‘zero demand’ orders as they end up only multiplying litigation needlessly and delaying the grant of refunds to which the dealers are legitimately entitled.
Note: It is a system-generated summary and is for quick reference only.
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