Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. - AT
Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant is eligible for the benefit. - AT
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