Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show cause notice and argued that the sale proceeds had been realized, citing the availability of the Bank Realization Certificate online. However, the petitioner did not produce the certificate during the enquiry, leading to the issuance of the impugned order. The High Court, while acknowledging the petitioner's arguments, emphasized the importance of producing relevant documents during the enquiry process. Consequently, the Court remanded the matter back to the authorities.
Recovery of duty drawback granted earlier with interest - The petitioner claimed non-receipt of the show cause notice and argued that the sale proceeds had been realized, citing the availability of the Bank Realization Certificate online. However, the petitioner did not produce the certificate during the enquiry, leading to the issuance of the impugned order. The High Court, while acknowledging the petitioner's arguments, emphasized the importance of producing relevant documents during the enquiry process. Consequently, the Court remanded the matter back to the authorities.
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