Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets Clause (e) of the third proviso to section 11B of the Central Excise Act, 1944, and concludes that the appellant had indeed borne the burden of the duty and had not passed it on to any other party. - Based on the findings, the Tribunal determines that the appellant is entitled to the refund amount along with interest, which should be reimbursed directly to the appellant instead of being credited to the Consumer Welfare Fund.
Principles of unjust enrichment - Refund amount ordered to be credited to the Consumer Welfare Fund instead of being paid to the appellant - The Tribunal interprets Clause (e) of the third proviso to section 11B of the Central Excise Act, 1944, and concludes that the appellant had indeed borne the burden of the duty and had not passed it on to any other party. - Based on the findings, the Tribunal determines that the appellant is entitled to the refund amount along with interest, which should be reimbursed directly to the appellant instead of being credited to the Consumer Welfare Fund.
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