Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A refund of Extra Duty Deposit was held not hit by unjust enrichment where the disputed amount had been shown as recoverable in the relevant balance sheet, supported by a Chartered Accountant certificate, and the payment had been made from a promoter's loan that was a transaction distinct from the import itself. The Tribunal found that such loan funding did not amount to passing on the duty incidence to another person, so credit to the Consumer Welfare Fund was unsustainable and the refund was payable to the appellant. It also held that interest was payable on the delayed refund in accordance with the Customs Act, applying the principle in Ranbaxy Laboratories.
A refund of Extra Duty Deposit was held not hit by unjust enrichment where the disputed amount had been shown as recoverable in the relevant balance sheet, supported by a Chartered Accountant certificate, and the payment had been made from a promoter's loan that was a transaction distinct from the import itself. The Tribunal found that such loan funding did not amount to passing on the duty incidence to another person, so credit to the Consumer Welfare Fund was unsustainable and the refund was payable to the appellant. It also held that interest was payable on the delayed refund in accordance with the Customs Act, applying the principle in Ranbaxy Laboratories.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
