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...
Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
Note: It is a system-generated summary and is for quick reference only.