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 excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the selfassessed bill of entries - The refund applications are revived.
Refund of excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the selfassessed bill of entries - The refund applications are revived.
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