Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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...
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The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
The appellant filed bills of entry claiming exemption under Notification No. 46/2011-Cus, which was denied during re-assessment. The Commissioner (Appeals) rectified this mistake u/s 154 of the Customs Act, 1962, allowing the exemption. The department's stay application against this order was rejected. Consequently, a refund of Rs. 4,87,208/- was sanctioned and paid to the appellant. A show cause notice was issued to reject the refund claim, but it did not raise the unjust enrichment issue. The Commissioner (Appeals) brought in the unjust enrichment angle and remanded the matter to re-examine the issue. However, the unjust enrichment issue was never raised in the show cause notice. The Assistant Commissioner had already examined and found no unjust enrichment, which the Commissioner (Appeals) did not contradict. Hence, the Tribunal held that there was no need to re-examine the unjust enrichment issue and set aside the Commissioner (Appeals)' order as legally untenable, finding no infirmity in sanctioning the refund.
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