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...
Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no reason as to why the said invoices were also not included in the e-way bill generated, especially when the invoices were generated before the e-way bill was generated, the goods were consigned to the very same party and it was intended to be transported in one vehicle. - Petition dismissed - HC
Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no reason as to why the said invoices were also not included in the e-way bill generated, especially when the invoices were generated before the e-way bill was generated, the goods were consigned to the very same party and it was intended to be transported in one vehicle. - Petition dismissed - HC
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