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...
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
Refund - period of limitation - duty was paid under protest on persuasion of department - Scope of section 11B - one year, is not applicable to his case as the duty was paid under protest - HC
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