Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to evade payment of duty - penalty waived - AT
Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to evade payment of duty - penalty waived - AT
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