Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to the refund despite selling cut and sawn timber logs. Citing legal precedents and the purpose of the exemption notification, the Tribunal ruled that the conversion of logs did not disqualify the appellant from the refund. - The Tribunal agreed with the appellant that as they were not registered dealers, the requirement for endorsement on invoices did not apply to them.
Seeking to recover the refund of SAD already sanctioned - imported timber log and paid SAD - The Tribunal upheld the appellant's contention that they were entitled to the refund despite selling cut and sawn timber logs. Citing legal precedents and the purpose of the exemption notification, the Tribunal ruled that the conversion of logs did not disqualify the appellant from the refund. - The Tribunal agreed with the appellant that as they were not registered dealers, the requirement for endorsement on invoices did not apply to them.
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