Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner has discretion to allow claim despite free shipping bill if exporter unable to file drawback bill for uncontrollable reasons. Appellant's counsel explained confusion caused by Notification listing Cereals, constituting valid ground for not filing drawback bill. Board Circular binding on Department. Commissioner erred in not exercising discretion judiciously. Impugned order set aside, appeal allowed.
Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner has discretion to allow claim despite free shipping bill if exporter unable to file drawback bill for uncontrollable reasons. Appellant's counsel explained confusion caused by Notification listing Cereals, constituting valid ground for not filing drawback bill. Board Circular binding on Department. Commissioner erred in not exercising discretion judiciously. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
