Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
Refund claim - Principles of unjust enrichment - Imported goods as ''wireless telephone'' - The Tribunal's findings indicated that the appellant had paid duty without waiting for a show cause notice, leading to the penalty being set aside. Thus, denial of refund based on non-appeal against Order-in-original 36/2004 was deemed incorrect. - The Tribunal found no merit in denying the refund on the ground of unjust enrichment. Consequently, the impugned orders were set aside, and the appeals were allowed with consequential relief, if any, as per law.
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