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...
Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT
Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production - Compressed natural gas in its compressed form has a distinct identity and character and use - when a commodity acquires a distinct name, use and commercial identity, it would acquire the trait of 'manufacture' - AT
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