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...
Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause notice and the assessment order - Petitioner not participate in proceedings and contest the tax demand - The High court emphasized the importance of the petitioner's participation in proceedings. Consequently, the court quashed the assessment order but imposed conditions for remand, including remittance of 5% of the disputed tax demand and filing a reply to the show cause notice within two weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
