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...
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of Central Excise duty. - However, the same is to be included in the transaction value but not in the MRP based value - Demand confirmed for the normal period of limitation only - AT
Note: It is a system-generated summary and is for quick reference only.
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