Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
CENVAT credit - Cleared excisable goods - whether debit Against Served from India Scheme (SFIS) certificate, at ‘nil’ rate of duty availing exemption under Notification 34/2006-C.E would made the goods exempted goods - held no - AT
CENVAT credit - Cleared excisable goods - whether debit Against Served from India Scheme (SFIS) certificate, at ‘nil’ rate of duty availing exemption under Notification 34/2006-C.E would made the goods exempted goods - held no - AT
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