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1. Defreezing Bank Account - since the petitioner is issued with a show cause notice dated 12.03.2013 extending 30 days time to file its explanation and therefore in the...

2. Rejection of request for provisional release of the seized goods - high end wrist watches - prohibited goods or not - In the present case, the appellant had not only...

3. Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

4. Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

5. Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence...

6. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

7. Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

8. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

9. Validity of SCN - gross delay in adjudicating the show cause notices - Since the respondents were totally responsible for gross delay in adjudicating the show cause...

10. Recovery of excise duty without issuance of show cause notice - useless formality theory - retrospective withdrawal of exemption vide Finance Act, 2013 - recovery...

11. Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

12. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

13. Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

14. Provisional release of goods - import of Dry Dates - non-furnishing of Phytosanitary Certificate of country of origin - The two parallel proceedings cannot continue...

15. Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...