Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
CESTAT allowed the appellant's refund claim for differential CVD on imported goods. The Tribunal accepted the Chartered Accountant's certificate proving the duty burden was not passed to customers, rejecting the department's contention. The refund claim was filed within the prescribed one-year limitation period under Section 27 of the Customs Act, with the payment date excluded from time calculation. The Tribunal relied on consistent precedents involving similar certificates and imports, finding in favor of the appellant's entitlement to refund under Notification No.12/2012-CE. The appeal was ultimately allowed, granting the requested customs duty refund.
CESTAT allowed the appellant's refund claim for differential CVD on imported goods. The Tribunal accepted the Chartered Accountant's certificate proving the duty burden was not passed to customers, rejecting the department's contention. The refund claim was filed within the prescribed one-year limitation period under Section 27 of the Customs Act, with the payment date excluded from time calculation. The Tribunal relied on consistent precedents involving similar certificates and imports, finding in favor of the appellant's entitlement to refund under Notification No.12/2012-CE. The appeal was ultimately allowed, granting the requested customs duty refund.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
