Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
Recovery of CENVAT Credit erroneously refunded alongwith interest - penalty for ineligible availment of CENVAT Credit - The High Court emphasized that the refund and interest were paid to the petitioner based on these orders, and there was no basis for recovery. - The High Court noted that the Show Cause Notice erroneously mentioned the filing of an SLP, although it was yet to be filed. It held that the Revenue cannot unilaterally declare the refund as erroneous, especially after being unsuccessful in previous legal proceedings. - The High Court acknowledged the Revenue's right to approach the Supreme Court but emphasized that until the Revenue succeeds there or obtains interim orders, the refund cannot be deemed erroneous.
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