Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately - assessee has placed on record the C.A. Certificate falsifying the allegations of unjust enrichment. Same cannot be ignored - refund allowed.
Refund of Additional Customs Duty (CVD) - excess payment made under protest - unjust enrichment - invoice showed a composite price and duty was not indicated separately - assessee has placed on record the C.A. Certificate falsifying the allegations of unjust enrichment. Same cannot be ignored - refund allowed.
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