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...
Payment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes - adjustment to be allowed - AT
Payment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - It would be too harsh to not allow the prayer of the appellants merely on the ground that there are two duty heads of accounts for procedural purposes - adjustment to be allowed - AT
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