PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Page of 4826
Press 'Enter' after typing page number.
1 to 20 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC allowed the writ petition, holding that the importer (P) never received the consignment under the relevant Bill of Entry and was not responsible for its loss. Relying on the Short Landing Certificate and joint survey reports, HC held that the goods were lost/unavailable prior to clearance for home consumption and that the case squarely attracted Section 23 of the Customs Act, 1962. Customs duty collected in anticipation of clearance, without delivery of goods or grant of clearance by the proper officer, could not be retained and assumed the character of a refundable deposit. HC directed R1, the Assistant Commissioner of Customs (Refund), to refund Rs. 35,37,358/- with 9% interest from the date of payment within four weeks. Petition allowed.
HC allowed the writ petition, holding that the importer (P) never received the consignment under the relevant Bill of Entry and was not responsible for its loss. Relying on the Short Landing Certificate and joint survey reports, HC held that the goods were lost/unavailable prior to clearance for home consumption and that the case squarely attracted Section 23 of the Customs Act, 1962. Customs duty collected in anticipation of clearance, without delivery of goods or grant of clearance by the proper officer, could not be retained and assumed the character of a refundable deposit. HC directed R1, the Assistant Commissioner of Customs (Refund), to refund Rs. 35,37,358/- with 9% interest from the date of payment within four weeks. Petition allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
Join Channel 
