Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Flexi Tank Containers - Benefit of exemption on import - durable goods or not - entire emphasis of the Revenue is that the subject Flexi Tank Containers are not repeatedly used - Only because the containers do not have repeated use, the containers which are otherwise durable benefit of notification cannot be denied - AT
Flexi Tank Containers - Benefit of exemption on import - durable goods or not - entire emphasis of the Revenue is that the subject Flexi Tank Containers are not repeatedly used - Only because the containers do not have repeated use, the containers which are otherwise durable benefit of notification cannot be denied - AT
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