Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount quantified in the audit report from the eligible refund claimed by the petitioner. The court held that the petitioner was ineligible to make a declaration under SVLDRS as the audit was initiated before 30.06.2019, and the amount of duty involved was not quantified on or before that date, as per Section 125(1)(e) of the Scheme. Regarding the appropriation of the refund, the court ruled that the respondent authority was not justified in adjusting the outstanding dues quantified in the audit report from the refund claim without issuing a show-cause notice or providing an opportunity for hearing, as required u/s 73 of the Finance Act, 1994. Consequently, the court quashed the orders and remanded the matter for fresh adjudication after issuing a show-cause notice and providing an opportunity for hearing to the petitioner regarding the refund claim.
Eligibility of the petitioner to make a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2015 (SVLDRS) and the appropriation of the amount quantified in the audit report from the eligible refund claimed by the petitioner. The court held that the petitioner was ineligible to make a declaration under SVLDRS as the audit was initiated before 30.06.2019, and the amount of duty involved was not quantified on or before that date, as per Section 125(1)(e) of the Scheme. Regarding the appropriation of the refund, the court ruled that the respondent authority was not justified in adjusting the outstanding dues quantified in the audit report from the refund claim without issuing a show-cause notice or providing an opportunity for hearing, as required u/s 73 of the Finance Act, 1994. Consequently, the court quashed the orders and remanded the matter for fresh adjudication after issuing a show-cause notice and providing an opportunity for hearing to the petitioner regarding the refund claim.
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