Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
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Valuation of imported goods - hydraulic pumps - rejection of declared value - The impugned order has not offered any justification for acceptance of the compared imports as either ‘identical’ or ‘similar’ goods - It is also found that the prices used for comparison are not of contemporaneous relevance. - Demand set aside - AT
Valuation of imported goods - hydraulic pumps - rejection of declared value - The impugned order has not offered any justification for acceptance of the compared imports as either ‘identical’ or ‘similar’ goods - It is also found that the prices used for comparison are not of contemporaneous relevance. - Demand set aside - AT
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