https://www.taxtmi.com/caselaws?id=381616 The High Court criticized the rejection of subsequently filed documents by the Joint Commissioner of Custom House Chennai under Section 149 of the Act for establishing fulfillment of conditions of an Advance licence. The Court found the rejection unjustified, emphasizing the Assessee's right to submit additional documents and have them considered. Consequently, the High Court allowed the appeal, remanding the matter for reconsideration and directing the Assessee to produce the documents for evaluation within one month. The Civil Miscellaneous Appeal was allowed without costs, and the connected Miscellaneous Petition was closed. en-us Thu, 06 Jun 2019 00:00:00 +0530 Tue, 03 Sep 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381616 The High Court criticized the rejection of subsequently filed documents by the Joint Commissioner of Custom House Chennai under Section 149 of the Act for establishing fulfillment of conditions of an Advance licence. The Court found the rejection unjustified, emphasizing the Assessee's right to submit additional documents and have them considered. Consequently, the High Court allowed the appeal, remanding the matter for reconsideration and directing the Assessee to produce the documents for evaluation within one month. The Civil Miscellaneous Appeal was allowed without costs, and the connected Miscellaneous Petition was closed. Case-Laws Customs Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381616