Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
Amendment to bill of entry - Violation of principles of natural justice - price variation clause - volume discount - request for provisional assessment not considered - amendment of the Bills of Entry under Section 149 of the Customs Act, 1962 not considered by the proper officer - The Tribunal ruled in favor of the appellant, emphasizing that the price variation clause should have been considered as documentary evidence.As a result, the impugned order was overturned, and the matter was remanded for proper assessment.
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