Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Excess amount collected ‘in the name of Central Excise duty’ - A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed under this particular section - demand not barred by limitation of time.
Excess amount collected ‘in the name of Central Excise duty’ - A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed under this particular section - demand not barred by limitation of time.
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