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...
Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
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