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...
Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT
Valuation - exclusion of value of material supplied during the course of provision of services - since the assessee has failed to provide the documentary evidence of value of consumables and other materials used, relating to AMC services, the benefit of exemption notification is rightly denied to the appellant -Demand of service tax, confirmed by invoking the extended period of limitation - AT
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