Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Clandestine removal of the goods from SEZ - diversion of goods in DTA - it is not proved that the original goods were loaded in the container and the same was cleared from SEZ - The entire case was based on the document but no physical movement or diversion could be established. In this fact, the demand of customs duty is not sustainable and consequently, the confiscation of goods is also incorrect and illegal. - AT
Clandestine removal of the goods from SEZ - diversion of goods in DTA - it is not proved that the original goods were loaded in the container and the same was cleared from SEZ - The entire case was based on the document but no physical movement or diversion could be established. In this fact, the demand of customs duty is not sustainable and consequently, the confiscation of goods is also incorrect and illegal. - AT
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