Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Discretionary Power - The adjudicating authority had used his discretionary power to come to reasoned conclusion not to confiscate the goods - the decision cannot be called in question in the facts and circumstances of this case - AT
Discretionary Power - The adjudicating authority had used his discretionary power to come to reasoned conclusion not to confiscate the goods - the decision cannot be called in question in the facts and circumstances of this case - AT
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