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...
Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer was made for such a decision in that regard. - We stay the recovery based upon the impugned demand notices. Notwithstanding the fact that we have passed an interim order today, we direct the Appellate Authority to decide the application under Rule 46A, which is pending before it - HC
Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer was made for such a decision in that regard. - We stay the recovery based upon the impugned demand notices. Notwithstanding the fact that we have passed an interim order today, we direct the Appellate Authority to decide the application under Rule 46A, which is pending before it - HC
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