Imported seaweed extract provisionally released on bond only; declaratory rejection set aside; appellate decision due within section 128-A(4-A) three ...
Page of 4823
Press 'Enter' after typing page number.
9341 to 9360 of 96456 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
The CESTAT allowed the appeal, setting aside the Commissioner (Appeals) order and restoring the Deputy Commissioner's directions permitting the appellant to seek amendment of Bills of Entry under s.149 of the Customs Act to claim the concessional Additional Duty under the notification dated 17.03.2012, subject to satisfaction of Condition No.16. The Tribunal held that, in light of authoritative SC pronouncements on analogous conditional exemptions and on the operation of s.27, the claim for refund or lower duty cannot be denied where statutory amendment of the self-assessment (by proceeding under s.149) is permissible; accordingly the appellant is entitled to pursue amendment of assessments as ordered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
