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...
Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. - AT
Maintainability of appeal - Jurisdiction of Tribunal - there is a clear understanding that the confiscated goods were in the category of “baggage” and therefore under Section 129A proviso, this matter cannot be decided by the Tribunal. - AT
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