Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression cannot be detected by mere mundane audit of financial records. We therefore hold that extended time period for demanding service tax has rightly been invoked in this case. - AT
Extended period of limitation - there are several layers of suppression and mis-representation of facts with a motive to avoid service tax. These layers of suppression cannot be detected by mere mundane audit of financial records. We therefore hold that extended time period for demanding service tax has rightly been invoked in this case. - AT
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