Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Conversion of Shipping bill under Drawback scheme to Advance Authorisation scheme - Condition provided in Board's Circular No. 36/2010 - Payment of customs duties on goods exported - The CESTAT observed that, Adjudicating authority concluded that the Appellant was not diligent in maintaining the records and on that ground, the request for amendment is denied. However as per the finding in the order, when certain omissions were brought to the notice of the Appellant, they have verified the records and rectified the same and therefore it cannot be concluded as they are not diligent in maintaining the records. - Thus, the impugned order rejecting the request for conversion of the shipping bill based on the Circular No.36/2010 is set aside.
Conversion of Shipping bill under Drawback scheme to Advance Authorisation scheme - Condition provided in Board's Circular No. 36/2010 - Payment of customs duties on goods exported - The CESTAT observed that, Adjudicating authority concluded that the Appellant was not diligent in maintaining the records and on that ground, the request for amendment is denied. However as per the finding in the order, when certain omissions were brought to the notice of the Appellant, they have verified the records and rectified the same and therefore it cannot be concluded as they are not diligent in maintaining the records. - Thus, the impugned order rejecting the request for conversion of the shipping bill based on the Circular No.36/2010 is set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
