Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
Refund of excess Customs duty - self assessed bill of entry (BE) - there was no dispute about classification or valuation or description of the imported goods. Therefore there was no need to challenge the assessment.
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