Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
Page of 4828
Press 'Enter' after typing page number.
10161 to 10180 of 96556 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC dismissed the petition and upheld the Specified Officer's demand for refund of customs duty equivalent to benefits claimed under Rule 25 of SEZ Rules, holding that the petitioner failed to utilize imported goods within the stipulated validity/extended period. The court found Rule 25 applicable (not Rule 27(9)), and that prior extension grants and a pending further extension application did not estop the authority or create a legitimate expectation to defeat statutory liability; earlier administrative decision prevailed. The HC declined to exercise writ jurisdiction under Art. 226, concluding no grounds existed to interfere with the duty demand and enforcement action.
The HC dismissed the petition and upheld the Specified Officer's demand for refund of customs duty equivalent to benefits claimed under Rule 25 of SEZ Rules, holding that the petitioner failed to utilize imported goods within the stipulated validity/extended period. The court found Rule 25 applicable (not Rule 27(9)), and that prior extension grants and a pending further extension application did not estop the authority or create a legitimate expectation to defeat statutory liability; earlier administrative decision prevailed. The HC declined to exercise writ jurisdiction under Art. 226, concluding no grounds existed to interfere with the duty demand and enforcement action.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
