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...
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
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