Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
Interest on refund of a pre-deposit is payable from the date of deposit until realisation. Following its earlier decision in Kumavat Contractors, CESTAT applied a 12% annual interest rate for the period during which the pre-deposit remained unpaid after refund became due. The impugned order was modified, and consequential relief was granted.
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