Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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CBIC directs merchant exporters and customs field formations to apply duty drawback to exports of unlocked mobile handsets in accordance with a judicial order that was subsequently upheld on challenge; the instruction records that the review remedy was dismissed and requires scrupulous compliance by all concerned, making the judicial determination operative for administration and settlement of drawback claims related to unlocked mobile handset exports.
CBIC directs merchant exporters and customs field formations to apply duty drawback to exports of unlocked mobile handsets in accordance with a judicial order that was subsequently upheld on challenge; the instruction records that the review remedy was dismissed and requires scrupulous compliance by all concerned, making the judicial determination operative for administration and settlement of drawback claims related to unlocked mobile handset exports.
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