Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Denial of import duty benefit equivalent to 2% of FOB value of exports - Focus Products Scheme [FPS] - the decision cannot be reversed at a later point of time by change of interpretation of the description of the goods by a policy circular, with retrospective effect. - HC