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...
Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
Refund claim - Payment of duty in terms of Notification No. 84/2017-Cus instead of availing full exemption under Notification No. 93/2017-Cus. - The Tribunal rejected the Revenue's argument that the refund claim was not maintainable. It held that the respondent's request for re-assessment under Section 149 constituted an appeal before the authorities. Furthermore, it noted that the respondent was entitled to choose the more beneficial provision for duty payment. - The Tribunal affirmed that when two beneficial notifications are applicable, the assessee has the right to opt for the one more advantageous to them. - Consequently, the Tribunal upheld the respondent's entitlement to the refund, dismissing the Revenue's appeal.
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