Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT
Recovery of Duty Drawback - realization of sale proceeds in Foreign Exhange - only reason for filing this appeal is that the amount was released beyond the period prescribed. - Once, the fact of realization is not disputed there cannot be any reason for denial of substantiated benefit to the appellant for this delay which is nothing but a procedural laps. - Commissioner (Appeal) rightly allowed the claim - AT
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