Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
CESTAT allowed the refund application, holding that the limitation period was validly extended by Supreme Court's COVID-19 order. The appellant's refund application filed on 12.04.2022 was deemed timely, as the period from 15.03.2020 to 28.02.2022 was explicitly excluded from limitation calculations. The tribunal criticized the Commissioner (Appeals) for being unaware of the Supreme Court's directive, ultimately dismissing the lower court's orders and granting the appellant's appeals.
CESTAT allowed the refund application, holding that the limitation period was validly extended by Supreme Court's COVID-19 order. The appellant's refund application filed on 12.04.2022 was deemed timely, as the period from 15.03.2020 to 28.02.2022 was explicitly excluded from limitation calculations. The tribunal criticized the Commissioner (Appeals) for being unaware of the Supreme Court's directive, ultimately dismissing the lower court's orders and granting the appellant's appeals.
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