Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and penalty as a condition for re-export of the goods and therefore we set aside the impugned order - AT
Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and penalty as a condition for re-export of the goods and therefore we set aside the impugned order - AT
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