Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Expenditure u/s 37(1) - whether levy of redemption fine and personal penalty was in the nature of fine and penalty and are not to be allowed as deductible business expenditure - expenditure allowed - HC
Expenditure u/s 37(1) - whether levy of redemption fine and personal penalty was in the nature of fine and penalty and are not to be allowed as deductible business expenditure - expenditure allowed - HC
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