Charitable institution cannot lose exemption merely because some activities incidentally benefit a religious community; retrospective registration can...
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As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be excessive in the wake of the facts that the duty evaded due to undervaluation was only ₹ 13,103/-. - redemption fine of ₹ 20,000/- is reasonable - AT
As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be excessive in the wake of the facts that the duty evaded due to undervaluation was only ₹ 13,103/-. - redemption fine of ₹ 20,000/- is reasonable - AT
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