Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Levy of interest on payment of differential duty - valuation - clearance of goods on provisional price basis without opting for provisional assessment - merely because an application was not moved, which is merely a technical lapse - no interest would be leviable nor penalty can be said to be leviable - HC