Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC
Adjudication of SCN after 25 years - about 30 years from the date of import - in the absence of Section 28(2A) of the the Customs Act, the adjudication proceedings have to be completed within a reasonable period and in the facts of the present case, pending adjudication of show cause notice for a period of 25 years cannot be said to be a reasonable period. - SCN quashed - HC
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