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...
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
Maintainability of appeal before the appellant authority - Period of limitation - while Section 29(2) of the Limitation Act excludes the applicability of Section 5 for condonation of delay, Section 14, which excludes time spent before a wrong forum, is applicable to appeals under Section 107 of the KGST Act. Additionally, the court noted that a circular issued by the Central Board of Indirect Taxes extended the period for filing appeals.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
