Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed that the appellant was eligible for duty drawback under the notification for exporting petroleum products. The Tribunal reiterated its previous direction to allow conversion under Section 149, independent of CBEC Circular dated 16.01.2004. Emphasized that the proper officer's power under Section 149 cannot be curtailed by a circular. The Tribunal found the denial by the adjudicating authority legally unsustainable and allowed the appeal, granting the conversion.
Rejection of request of the appellant for conversion of free shipping bills to drawback shipping bills - Section 149 of the Customs Act, 1962 - The Tribunal affirmed that the appellant was eligible for duty drawback under the notification for exporting petroleum products. The Tribunal reiterated its previous direction to allow conversion under Section 149, independent of CBEC Circular dated 16.01.2004. Emphasized that the proper officer's power under Section 149 cannot be curtailed by a circular. The Tribunal found the denial by the adjudicating authority legally unsustainable and allowed the appeal, granting the conversion.
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