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...
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative opinion cannot override a valid appellate order, particularly when no legal challenge exists. The refund shall be processed with potential interest for delayed payment, with the understanding that any future successful appeal would retrospectively bind the parties.
HC upheld the refund claim, ruling that the tax department cannot withhold the refund based solely on Section 54(11) opinion when no appeal challenges the Appellate Authority's order. The court emphasized that in the absence of a stay or pending review, the refund must be processed. The decision aligns with precedent that an administrative opinion cannot override a valid appellate order, particularly when no legal challenge exists. The refund shall be processed with potential interest for delayed payment, with the understanding that any future successful appeal would retrospectively bind the parties.
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