Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the penalty, the remaining penalty on appellant set aside.
Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the penalty, the remaining penalty on appellant set aside.
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