Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
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Recovery proceedings for fraudulently obtained duty-credit instruments under Section 28AAA must follow the nature of the alleged fraud. Where allegations concern misdeclaration in a shipping bill, Customs must investigate, adjudicate and, where warranted, amend the shipping bill before referring the matter for cancellation of the instrument. Policy interpretation, eligibility and entitlement issues must first be determined by the issuing trade authority, whose view governs Customs proceedings. Where cancellation is legally or technically unavailable, including because of a court order, adjudication must proceed on merits. In other cases where cancellation action has begun, adjudication must await cancellation of the instrument.
Recovery proceedings for fraudulently obtained duty-credit instruments under Section 28AAA must follow the nature of the alleged fraud. Where allegations concern misdeclaration in a shipping bill, Customs must investigate, adjudicate and, where warranted, amend the shipping bill before referring the matter for cancellation of the instrument. Policy interpretation, eligibility and entitlement issues must first be determined by the issuing trade authority, whose view governs Customs proceedings. Where cancellation is legally or technically unavailable, including because of a court order, adjudication must proceed on merits. In other cases where cancellation action has begun, adjudication must await cancellation of the instrument.
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