Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show cause notice when the appropriate Section has also been quoted does not make the confirmation of interest and penalty illegal - demand of duty with interest and penalty confirmed - AT
Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show cause notice when the appropriate Section has also been quoted does not make the confirmation of interest and penalty illegal - demand of duty with interest and penalty confirmed - AT
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