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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. - AT
Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible for MEIS benefit claimed by them. The appeal has been filed by department stating flimsy grounds that the department would not be able to retrieve the shipping bill so as to check and verify the amendment made etc. - When the law provides for amendment of shipping bill, the department cannot raise such contentions to deny the legal right of an exporter. - AT
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