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...
Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999. Entitlement to refund and finalization independent of Section 11B refund provisions. Delay in passing Assessment Order not attributable to assessee cannot defeat refund claim on unjust enrichment grounds u/r 9B(5) proviso. Tribunal order in consonance with law, no substantial question of law, appeal dismissed.
Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999. Entitlement to refund and finalization independent of Section 11B refund provisions. Delay in passing Assessment Order not attributable to assessee cannot defeat refund claim on unjust enrichment grounds u/r 9B(5) proviso. Tribunal order in consonance with law, no substantial question of law, appeal dismissed.
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