Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Levy of penalty u/s 271(1) - allegation of concealment of income - The assessee could not furnish any explanation except setting up a cooked up story for loss of the books of account - Levy of penalty confirmed.
Levy of penalty u/s 271(1) - allegation of concealment of income - The assessee could not furnish any explanation except setting up a cooked up story for loss of the books of account - Levy of penalty confirmed.
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