Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
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