Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no dispute regarding fire incident and destruction of goods, appellant received insurance claim, no evidence of mischief or carelessness by appellant. Commissioner raised deficiencies in remission application without giving appellant opportunity to explain. Matter remanded to Commissioner for reconsideration of remission application after giving proper opportunity to appellant to address queries raised. Consequential demands of duty also set aside for fresh adjudication along with remission application by competent authority.
Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no dispute regarding fire incident and destruction of goods, appellant received insurance claim, no evidence of mischief or carelessness by appellant. Commissioner raised deficiencies in remission application without giving appellant opportunity to explain. Matter remanded to Commissioner for reconsideration of remission application after giving proper opportunity to appellant to address queries raised. Consequential demands of duty also set aside for fresh adjudication along with remission application by competent authority.
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