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Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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...
Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The Tribunal held that since the duty on the supplementary invoices was paid during the period 2008-09 and audit was conducted within a reasonable time thereafter, the demand of interest on supplementary invoices is barred by limitation. The Tribunal set aside the impugned order, concluding that the appellant is not liable to pay interest on the duty paid through supplementary invoices.
Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The Tribunal held that since the duty on the supplementary invoices was paid during the period 2008-09 and audit was conducted within a reasonable time thereafter, the demand of interest on supplementary invoices is barred by limitation. The Tribunal set aside the impugned order, concluding that the appellant is not liable to pay interest on the duty paid through supplementary invoices.
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