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...
Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
Cenvat credit availed on the basis of annexures only and not the invoices - The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant - AT
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