Delhi High Court: Assets From Illegal Cricket Betting are Proceeds of Crime Attachable by ED  ||  Delhi HC: Extension to Issue SCN U/S 110 of The Customs Act Must be Granted Before Six Months Expire  ||  Delhi HC: Statements to Customs under Section 108 During Goods Seizure Aren't Admissible As Evidence  ||  Delhi HC: Oral Waiver of a Show-Cause Notice is Invalid And Continued Detention of Goods is Unlawful  ||  Supreme Court: Letter of Intent is a 'Promise in Embryo', Rights Arise Only After Conditions Met  ||  SC Auction Sale under Order XXI Rule 90 CPC Cannot Be Challenged on Pre-Proclamation Grounds  ||  NCLT Kochi: CoC May Invite Fresh Bids, Regulations Only Restrict Alteration of Existing Bids  ||  Chhattisgarh HC: Father Must Provide Maintenance and Marriage Expenses to Unmarried Adult Daughter  ||  Delhi HC Rules That ‘Hermès’ and the 3D Shape of its ‘Birkin’ Bag are Well-Known Trademarks in India  ||  Kerala HC: Arrest is Illegal if Accused isn’t Produced in 24 Hours and Rearrest From Prison is Barred    

Bombay HC: Revenue Cannot Invoke Extended Periods of Limitation for Recovery of Excise Duty - (29 Dec 2021)

Bombay High Court has held that Revenue cannot invoke extended periods of limitation for recovery of excise duty as it has no direct or proximate relationship for purposes of assessment. Only such questions which relate to the rate of duty and the value of goods for purposes of assessment would fall within the ambit of determination of any question having relationship to the rate of duty and to the value of goods for the purposes of assessment.

Tags : BOMBAY HIGH COURT   RECOVERY OF EXCISE DUTY  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved