Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
An importer may claim entitlement under Notification No.99/2011-CUS (SAFTA exemption) belatedly, including post-clearance or at appellate stage, provided the notification conditions are met; lack of claim at initial self-assessment does not create estoppel and authorities must grant admissible legal benefits when eligibility is shown. Where imports were provisionally assessed, provisional clearance does not bar reconsideration; the proper remedial step is remand to the original authority to examine SAFTA certificates and, if admissible, grant the exemption while finalizing provisional assessments. Denial solely because the claim was not made at clearance or was premature is unsustainable.
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