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...
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Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the contention that valuation of the car and that the car is not an old car is not acceptable - redemption fine reduced to ₹ 5 lakhs - penalties set aside - AT
Import of high end luxury cars from various foreign suppliers by mis-declaring as new - Undervaluation of goods - Appellant is a subsequent purchase of the car - the contention that valuation of the car and that the car is not an old car is not acceptable - redemption fine reduced to ₹ 5 lakhs - penalties set aside - AT
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