Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible benefit under DEPB scheme - - the allegations of Revenue are unfounded in view of the facts placed by the appellant that full value of shipping bills have been realized by the exporter in due course. - Penalty set aside - AT
Levy of penalty u/s 114 (iii) of Customs Act on the former Assistant Commissioner of customs - Abetting in export of overvalued goods in order to avail inadmissible benefit under DEPB scheme - - the allegations of Revenue are unfounded in view of the facts placed by the appellant that full value of shipping bills have been realized by the exporter in due course. - Penalty set aside - AT
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