Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
HC allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
HC allowed the petition in part, holding the petitioner's claim for duty drawback prima facie genuine and dispensing with requirement to file a statutory appeal under s. 128 of the Customs Act, 1962. The impugned order was quashed insofar as it rejected drawback related to two specified shipping bills and the matter remitted to the first respondent for fresh adjudication. The petitioner is directed to file the Bank Realisation Certificate and to explain the asserted discrepancy in its date before the first respondent. The remand is limited to re-examination of the two shipping bills on receipt of the specified documents; petition disposed of.
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