Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Imposition of Penalty - Delay in filing the bill of entry - EPCG Licence - the court found that there was no justification for imposing the penalty of Rs. 12,15,000/- as there was no intention on the part of the appellant to delay the process. The delay was caused due to the third container being held up at Mundra port because of excess weight, which was subsequently resolved by according permission to transport the container to ICD, Ludhiana.
Imposition of Penalty - Delay in filing the bill of entry - EPCG Licence - the court found that there was no justification for imposing the penalty of Rs. 12,15,000/- as there was no intention on the part of the appellant to delay the process. The delay was caused due to the third container being held up at Mundra port because of excess weight, which was subsequently resolved by according permission to transport the container to ICD, Ludhiana.
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TaxTMI 
TaxTMI 
