Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Recovery during the operation of stay order - Claim of appellant for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a lesson for the department - AT
Recovery during the operation of stay order - Claim of appellant for refund of the excess amount has to be allowed not only as a relief to the appellant but also as a lesson for the department - AT
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