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...
Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its portal and deny the statutory right of the assesse. In any case the assessee can not be non suited for abrastion in the portal of the revenue. - CIT(A) is directed to decide the appeals filed by the assessee filled physically as well as electronically on merit - AT
Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its portal and deny the statutory right of the assesse. In any case the assessee can not be non suited for abrastion in the portal of the revenue. - CIT(A) is directed to decide the appeals filed by the assessee filled physically as well as electronically on merit - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
