Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
Commissioner (Appeals) allowed the re-export of goods - Customs authorities below did not release the goods for re-export thereby allowing the goods to further deteriorate in quality and in addition incurring huge demurrage due to lapse of considerable time for no fault of the respondent. - It is deemed appropriate to direct the Chief Commissioner of Customs, Delhi to hold necessary inquiry into the matter regarding the delay caused in not allowing the re-export of the goods and take appropriate action against the errant officials - AT
Commissioner (Appeals) allowed the re-export of goods - Customs authorities below did not release the goods for re-export thereby allowing the goods to further deteriorate in quality and in addition incurring huge demurrage due to lapse of considerable time for no fault of the respondent. - It is deemed appropriate to direct the Chief Commissioner of Customs, Delhi to hold necessary inquiry into the matter regarding the delay caused in not allowing the re-export of the goods and take appropriate action against the errant officials - AT
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