Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
The HC allowed the writ petition filed by the importer-petitioner seeking refund of excess customs duty paid as 'Infra Cess' on imported golf carts. Holding that the goods were clearly covered by the exemption under Notification 1/2016-Infrastructure Cess, the HC ruled that the benefit of exemption ought to have been granted and the collected amount cannot be retained. Relying on the law that refund must follow proper re-assessment, the HC directed re-assessment of the relevant Bills of Entry within two months and issuance of consequential refund thereafter. The petition was disposed of accordingly.
The HC allowed the writ petition filed by the importer-petitioner seeking refund of excess customs duty paid as 'Infra Cess' on imported golf carts. Holding that the goods were clearly covered by the exemption under Notification 1/2016-Infrastructure Cess, the HC ruled that the benefit of exemption ought to have been granted and the collected amount cannot be retained. Relying on the law that refund must follow proper re-assessment, the HC directed re-assessment of the relevant Bills of Entry within two months and issuance of consequential refund thereafter. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
