Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Customs authorities erroneously collected excess duty on import of LCD panels despite Tribunal's prior decision against such classification. Refund claim was rejected on procedural grounds of non-furnishing documents, invoking interest liability u/s 27A. Appellant's compulsions were apparent - fastened with duty contrary to Tribunal's decision, deprived of order u/s 17(5) for appellate recourse, not a party to pending Supreme Court appeal, and limitation u/s 27. Refund application within one year was the only option. Rejection on procedural grounds after telescoped haste is invalidated. Order set aside, application restored for enabling appellant to provide deficient documents and fresh consideration as per settled classification law.
Customs authorities erroneously collected excess duty on import of LCD panels despite Tribunal's prior decision against such classification. Refund claim was rejected on procedural grounds of non-furnishing documents, invoking interest liability u/s 27A. Appellant's compulsions were apparent - fastened with duty contrary to Tribunal's decision, deprived of order u/s 17(5) for appellate recourse, not a party to pending Supreme Court appeal, and limitation u/s 27. Refund application within one year was the only option. Rejection on procedural grounds after telescoped haste is invalidated. Order set aside, application restored for enabling appellant to provide deficient documents and fresh consideration as per settled classification law.
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