Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
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