Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee on behalf of contract manufacturers as a part of a collusive attempt to evade tax baseless - HC
Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee on behalf of contract manufacturers as a part of a collusive attempt to evade tax baseless - HC
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