Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the material period showing a composite price and duty not indicated separately. - AT
Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the material period showing a composite price and duty not indicated separately. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
