Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
Jurisdiction to issue Show Cause notice - Illegal removal of goods from CFS - Pilfered goods - When the entire duty and penalty has been paid up by the respondent, there are no grounds to re-examine as to whether the SIIB was the proper officer to issue SCN. - The direction to remand the matter is totally unnecessary and uncalled for. - AT
Note: It is a system-generated summary and is for quick reference only.