Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Appellate Tribunal examined the issue of conversion of shipping bills from drawback scheme to advance license scheme. It held that there is no time limitation prescribed u/s 149 of the Customs Act, 1962 for such conversion, relying on the Gujarat High Court judgment in Principal Commissioner of Customs, Mundra vs. M/s Lykis Limited. The Tribunal set aside the impugned order denying conversion on the ground of time bar and remanded the matter to the adjudicating authority to consider the request for conversion from drawback scheme to advance license on merits.
Appellate Tribunal examined the issue of conversion of shipping bills from drawback scheme to advance license scheme. It held that there is no time limitation prescribed u/s 149 of the Customs Act, 1962 for such conversion, relying on the Gujarat High Court judgment in Principal Commissioner of Customs, Mundra vs. M/s Lykis Limited. The Tribunal set aside the impugned order denying conversion on the ground of time bar and remanded the matter to the adjudicating authority to consider the request for conversion from drawback scheme to advance license on merits.
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