Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
HC quashed show cause notice regarding duty drawback claims and export incentives. Authorities' delay of 9 months in issuing notice after court service and reliance on Section 14 of Customs Act was deemed arbitrary. Court found no deficiency in petitioner's export documentation, including Export Realization Certificate and final assessment records. Transaction value was binding u/s 14 unless proper officer had specific doubts about accuracy. Respondents failed to demonstrate any material discrepancy between exported goods and provided information. HC directed authorities to process duty drawback claim within 4 weeks per applicable rules, emphasizing that administrative actions must remain within jurisdiction and reflect actual transaction values.
HC quashed show cause notice regarding duty drawback claims and export incentives. Authorities' delay of 9 months in issuing notice after court service and reliance on Section 14 of Customs Act was deemed arbitrary. Court found no deficiency in petitioner's export documentation, including Export Realization Certificate and final assessment records. Transaction value was binding u/s 14 unless proper officer had specific doubts about accuracy. Respondents failed to demonstrate any material discrepancy between exported goods and provided information. HC directed authorities to process duty drawback claim within 4 weeks per applicable rules, emphasizing that administrative actions must remain within jurisdiction and reflect actual transaction values.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
