Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Denial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - If the respondents have taken an inordinately long period of time in deciding the application for extension of time, the benefit of the same tilts more towards the petitioner as the notification is a beneficial notification and the benefit of which should go in favour of the Assessee. - HC
Denial of rebate claim - non-compliance with the conditions for exporting the goods within 6 months of its clearance from the factory/warehouse - If the respondents have taken an inordinately long period of time in deciding the application for extension of time, the benefit of the same tilts more towards the petitioner as the notification is a beneficial notification and the benefit of which should go in favour of the Assessee. - HC
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