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...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.
Petitioner's claim for interest on refund of deposit made under protest from date of deposit rejected. HC held interest payable u/s 11BB of Central Excise Act from date of application for refund, not from earlier date of deposit. Refund granted u/s 11B, interest rightly awarded under 11BB after expiry of three months from refund application. CESTAT and Commissioner (Appeals) orders upholding interest calculation under 11BB affirmed, petition dismissed.
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