Tax appeal allowed: AO exceeded s.144C DRP mandate by introducing new findings and recharacterising non-resident receipts as permanent establishment i...
Anonymized petitioner gets partial relief: bank guarantee quashed, PVC-coated fabric released under reduced conditions while valuation proceedings con...
The HC directed that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of.
The HC directed that the Respondents decide the Petitioner's exemption application under the 19 Mar 2021 Circular (invoking Regulations 5(2) and 6(1)(o) of the Handling of Cargo in Customs Area Regulations, 2009) expeditiously, preferably within eight weeks of service of the order. Pending that decision, the Respondents were restrained from demanding further cost recovery charges from the Petitioner, a Container Freight Station and custodian under Section 45, for the relevant period. If found eligible, exemption shall be applied retrospectively from the date the application was finally made free of defects. The petition is disposed of.
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