Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
As appellants were not exigible to tax during relevant period, appellants cannot be permitted to retain amount collected by them from their customers as that would resulted in their unjust enrichment - HC
As appellants were not exigible to tax during relevant period, appellants cannot be permitted to retain amount collected by them from their customers as that would resulted in their unjust enrichment - HC
Note: It is a system-generated summary and is for quick reference only.