Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on appellant - The Tribunal ruled that proceedings cannot continue under the Customs Act following the death of the sole proprietor. Citing legal precedent, the Tribunal emphasized that there are no provisions to continue proceedings against the legal heir of a deceased proprietor. - Regarding the imposition of penalties, the Tribunal found no evidence linking one of the appellants to the import of the consignment. Therefore, no penalty was imposed on this appellant.
Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on appellant - The Tribunal ruled that proceedings cannot continue under the Customs Act following the death of the sole proprietor. Citing legal precedent, the Tribunal emphasized that there are no provisions to continue proceedings against the legal heir of a deceased proprietor. - Regarding the imposition of penalties, the Tribunal found no evidence linking one of the appellants to the import of the consignment. Therefore, no penalty was imposed on this appellant.
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TaxTMI 
TaxTMI 
