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...
Maintainability of appeal - Jurisdiction under service tax vs central excise - Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal was entertained and disposed of by the learned Commissioner (Appeals) under such statutory provisions. Since, the impugned order was passed under a statute which does not deal with the subject issue, the submissions made by the learned Consultant for the appellant merit consideration for the purpose of maintainability of such appeals by the Commissioner (Appeals). - AT
Maintainability of appeal - Jurisdiction under service tax vs central excise - Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal was entertained and disposed of by the learned Commissioner (Appeals) under such statutory provisions. Since, the impugned order was passed under a statute which does not deal with the subject issue, the submissions made by the learned Consultant for the appellant merit consideration for the purpose of maintainability of such appeals by the Commissioner (Appeals). - AT
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