Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
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CENVAT Credit - there was no suppression, fraud, misstatement etc. with an intent to evade duty - supplementary invoices raised by M/s Maruti Udyog Ltd. have to be held as eligible document - credit allowed - AT
CENVAT Credit - there was no suppression, fraud, misstatement etc. with an intent to evade duty - supplementary invoices raised by M/s Maruti Udyog Ltd. have to be held as eligible document - credit allowed - AT
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