Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT
Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT
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