Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused employee - In each of the present cases there was no valid explanation for the inordinate delay in initiating the preliminary enquiry. - Order of CAT quashing the MoC upheld.
Misconduct of Inspector / officer of customs - Misdeclaration of goods - evasion of customs duty - n inordinate unexplained delay itself causes prejudice to an accused employee - In each of the present cases there was no valid explanation for the inordinate delay in initiating the preliminary enquiry. - Order of CAT quashing the MoC upheld.
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