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    Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.
    Refund of Additional Customs Duty Approved; Chartered Accountant's Certificate Disproves Unjust Enrichment Claims.
    Court Rules MRP-Based Duty on Imported Goods Incorrect Due to Lack of Indian Manufacturing and Legal Metrology Act Applicability.
    Air Cargo Customs Clearing Agent Faces Inquiry; Department Actions Upheld Under Natural Justice Principles, Ensuring Revenue Duties Unhindered.
    Customs Department Streamlines Foreign Deputation Proposal Process for Efficient Handling and Improved Coordination.
    Import Restrictions on Insecticides Unjustified; Violates Article 14, Hindering Eastern & North-Eastern India Access.
    Provisionally Assessed Bills of Entry Must Be Finalized Within 5 Years; No Pending Petition or Stay Justifies Delay.
    Bona Fide Buyers of DEPB Scrips Not Liable for Duty if Benefits Were Obtained with Forged Documents.
    Court Warns: Suppression of Facts in Provisional Release of Seized Goods Leads to Revocation and Costs for Petitioner.
    Customs House Agent License Suspension: Revenue Can Appeal Commissioner's Orders, Appellate Authority's Rejection Was Erroneous.
    Anti-Dumping Duty Upheld: Confidentiality Claims by Domestic Industry Justified, Authority's Ruling Deemed Error-Free.
    Interpreting "Reason to Believe" and "Liable to Confiscation" in Customs Act, Section 110: Betel Nuts Import Case Explained.
    Tribunal Reviews Dispute Over Customs Appraiser Misconduct; Conflicting Views Between Inquiry Officer and Disciplinary Authority.
    Customs Authorities Not Liable for Demurrage Charges; Importers Must Pay CELEBI Despite Delays Lacking Mala Fides.
    Revenue Misinterprets Para 4.28 of Handbook; Provision Only Applies to Bonafide Export Defaults, Not Non-Default Cases.
    EOU imports restricted fabric into DTA without permission, causing stock shortage; show-cause notice issued beyond standard timeframe.
    Improper Valuation of Imported Goods: Arbitrary 30% Increase Applied Without Legal Basis u/r 5. No Demand Justifiable.
    Court Permits Franchise and Quantity Discounts; No Evidence of Overpricing or Money Flow Back Found. Demand Set Aside.
    Amendment to ITC(HS) 2017 Chapter 95: New Procedures for Toy Import Clearance to Ensure Compliance with Revised Regulations.
    Tribunal Upholds Revenue Authorities' 2009 Report Over Assessee's; Denies Retesting Request After Nine Years.
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      Review petition - presence of an advocate during recording of...

      Court Denies Request for Advocate Presence During Statement Recording; No Evidence of Coercion Found.

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      CustomsDecember 31, 2019Case LawsHC
      Review petition - presence of an advocate during recording of the statement of the petitioner - There is no reasonable basis for the petitioner to apprehend coercion, during the recording of his statement, so as to justify a prayer for being permitted for the presence of an advocate at visible, though not audible, distance, during the course of recording of his statement.

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      ActsIncome Tax