Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Interest on refund - the amount paid as supervision charges - the earlier payment of the supervision charges has been made by a mistaken notion of law - the department cannot be held completely responsible for collection of these amounts. Therefore, in order to balance equities, a notional interest is liable to be imposed - interest @ 3% per annum will be paid from the date of deposit made by the appellant till the date of payment to be made to the appellant by the respondents. - HC
Interest on refund - the amount paid as supervision charges - the earlier payment of the supervision charges has been made by a mistaken notion of law - the department cannot be held completely responsible for collection of these amounts. Therefore, in order to balance equities, a notional interest is liable to be imposed - interest @ 3% per annum will be paid from the date of deposit made by the appellant till the date of payment to be made to the appellant by the respondents. - HC
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