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...
Rejection of refund claim - when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods - AT
Rejection of refund claim - when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods - AT
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