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...
Exemption u/s 54F - assessee engaged in purchase and sale of plots/lands - it did not mean that assessee was debarred from holding some plots/land as capital asset and claim benefit u/s 54F - AT
Exemption u/s 54F - assessee engaged in purchase and sale of plots/lands - it did not mean that assessee was debarred from holding some plots/land as capital asset and claim benefit u/s 54F - AT
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