Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
Amendment of the Import General Manifest in respect of all four bills of lading was accepted, and the court ordered conditional clearance of 200.58 MT of copper wire rod to the owner subject to payment of basic customs duty under protest. The owner must also deposit an amount equal to interest on the basic customs duty as a deposit; that deposit may be contested in the respondents proposed appeal and will be refunded if that appeal succeeds. No interest is payable on the IGST component per precedent. The order expressly preserves liability and rights of all other noticees and does not decide merits of confiscation.
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