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...
HC set aside assessment orders due to procedural deficiencies in tax evaluation. Authority failed to consider complete financial details, particularly regarding tax payments on scrap sales and battery sales, violating natural justice principles. Petitioner presented detailed break-up of tax payments for the first time before HC, which was not previously examined during assessment. Court determined petitioner deserved opportunity to present case with new materials. Matter remanded to original authority for fresh consideration, ensuring proper evaluation of all financial documentation and compliance with procedural fairness requirements.
HC set aside assessment orders due to procedural deficiencies in tax evaluation. Authority failed to consider complete financial details, particularly regarding tax payments on scrap sales and battery sales, violating natural justice principles. Petitioner presented detailed break-up of tax payments for the first time before HC, which was not previously examined during assessment. Court determined petitioner deserved opportunity to present case with new materials. Matter remanded to original authority for fresh consideration, ensuring proper evaluation of all financial documentation and compliance with procedural fairness requirements.
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