Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
Refund of the Extra Duty Deposit - Amount paid on imports during investigation when the Bills-of-Entry in question were provisionally assessed - denial of refund for want of challans - the appellant had submitted an indemnity bond for its above lapse and in any case, it is not the Revenue’s case that no payments of EDD in so far as the 16 Bills-of-Entry are concerned, were ever made - Matter restored back for re-adjudication - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
