Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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Seeking unblocking of bank account in respect of the amount, which relates to the refund sanctioned and credited in the petitioner’s bank account - By virtue of sub-section (2) of Section 83 of the Act, the said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline. - HC
Seeking unblocking of bank account in respect of the amount, which relates to the refund sanctioned and credited in the petitioner’s bank account - By virtue of sub-section (2) of Section 83 of the Act, the said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline. - HC
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