Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Removal of semi-finished goods for certain purposes without obtaining requisite permission under Rule 16B of the Central Excise Rules, 2002 - application was filed and the Commissioner did not act upon the same immediately - Objection of the revenue cannot sustain - AT
Removal of semi-finished goods for certain purposes without obtaining requisite permission under Rule 16B of the Central Excise Rules, 2002 - application was filed and the Commissioner did not act upon the same immediately - Objection of the revenue cannot sustain - AT
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