Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
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