Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which established in ITC Limited case that refunds require modified assessment orders under Section 128 of Customs Act. HC determined appeals were timely filed within 90 days of ITC judgment. The court rejected the limitation argument, considering Section 14 applicable since ITC fundamentally changed refund basis. Delay was deemed condonable given the legal evolution of refund requirements through judicial precedents. The court emphasized that previous adjudication had not raised timing issues between bills of entry and refund applications, making that period irrelevant for current appeal timing calculations.
HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which established in ITC Limited case that refunds require modified assessment orders under Section 128 of Customs Act. HC determined appeals were timely filed within 90 days of ITC judgment. The court rejected the limitation argument, considering Section 14 applicable since ITC fundamentally changed refund basis. Delay was deemed condonable given the legal evolution of refund requirements through judicial precedents. The court emphasized that previous adjudication had not raised timing issues between bills of entry and refund applications, making that period irrelevant for current appeal timing calculations.
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