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...
Auction of property by the Department to recover tax - Income Tax Department cannot put the entire matter in cold storage and keep the purchaser running from pillar to post to recover the moneies paid by them towards the purchase price along with interest. It is not clear as to why the possession of the property has not been handed over to the purchaser / appellants - Refund of money deposited by the Auction purchaser with interest allowed - HC
Auction of property by the Department to recover tax - Income Tax Department cannot put the entire matter in cold storage and keep the purchaser running from pillar to post to recover the moneies paid by them towards the purchase price along with interest. It is not clear as to why the possession of the property has not been handed over to the purchaser / appellants - Refund of money deposited by the Auction purchaser with interest allowed - HC
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