Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is meant for smooth and efficient running of the administration. Such circular cannot take away the power vested on a Central Excise officer under the provisions of the Central Excise Act. - AT
Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative order and it is meant for smooth and efficient running of the administration. Such circular cannot take away the power vested on a Central Excise officer under the provisions of the Central Excise Act. - AT
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