Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein - The writ petition is disposed of with the directive for the respondent to treat the petitioner's application as a rectification application and decide on it based on merits within a stipulated timeframe.
Seeks rectification or re-assessment - Claim of Exemption under Notification No.152/2009-customs - The High Court held that there is no reason to reject the application merely because it does not make reference to Section 149 or on the ground that the word rectification is not used therein - The writ petition is disposed of with the directive for the respondent to treat the petitioner's application as a rectification application and decide on it based on merits within a stipulated timeframe.
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