SHOW CAUSE NOTICE CANNOT BE DROPPED WITHOUT ADJUDICATION WHEN DUTY PAID UNDER PROTEST

SHOW CAUSE NOTICE CANNOT BE DROPPED WITHOUT ADJUDICATION WHEN DUTY PAID UNDER PROTEST https://www.taxtmi.com/article/detailed?id=8343 Payment of disputed customs or export benefit demands under protest does not permit authorities to drop show cause proceedings; the authority must adjudicate after giving opportunity to be heard, consider substantive entitlement to reimbursements (such as CST reimbursements for export units), and base any closure on legal reasoning rather than mere receipt of payment. Failure to do so can lead to orders being quashed and refunds with interest directed. en-us Mon, 28 Jan 2019 10:43:17 +0530 Mon, 28 Jan 2019 10:43:17 +0530 TaxTMI RSS Generator SHOW CAUSE NOTICE CANNOT BE DROPPED WITHOUT ADJUDICATION WHEN DUTY PAID UNDER PROTEST https://www.taxtmi.com/article/detailed?id=8343 Payment of disputed customs or export benefit demands under protest does not permit authorities to drop show cause proceedings; the authority must adjudicate after giving opportunity to be heard, consider substantive entitlement to reimbursements (such as CST reimbursements for export units), and base any closure on legal reasoning rather than mere receipt of payment. Failure to do so can lead to orders being quashed and refunds with interest directed. Articles Customs - Import - Export - SEZ Mon, 28 Jan 2019 10:43:17 +0530 https://www.taxtmi.com/article/detailed?id=8343