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...
Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its books of account. - AT
Claim of Bed Debts in the revised return - the assessee has failed to even satisfy the first precondition envisaged in S.36(1)(vii) of writing off of the debt in its books of account. - AT
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