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...
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of interest and penalty set aside - AT
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