Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development Commissioner - it is settled that once in the 100% EOU the raw material imported duty free is used in the manufacture of final product and final product is cleared on payment of duty in DTA, for any reason the customs duty on the raw material which was used in the finished goods cannot be demanded therefore, the demand of Customs duty on this ground is clearly not sustainable. - AT
100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development Commissioner - it is settled that once in the 100% EOU the raw material imported duty free is used in the manufacture of final product and final product is cleared on payment of duty in DTA, for any reason the customs duty on the raw material which was used in the finished goods cannot be demanded therefore, the demand of Customs duty on this ground is clearly not sustainable. - AT
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