Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Omission of Rule 96(10) without a saving or sunset clause prevented its continued application to pending export refund proceedings. Proceedings initiated under an omitted rule can continue only where an express saving provision or statutory legal fiction preserves them. Applying this principle, the High Court treated the Supreme Court precedent as applicable and quashed the adjudication notices and orders founded on Rule 96(10), allowing the writ petitions.
Omission of Rule 96(10) without a saving or sunset clause prevented its continued application to pending export refund proceedings. Proceedings initiated under an omitted rule can continue only where an express saving provision or statutory legal fiction preserves them. Applying this principle, the High Court treated the Supreme Court precedent as applicable and quashed the adjudication notices and orders founded on Rule 96(10), allowing the writ petitions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4910 
