Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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...
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
Demand of duty foregone - SEZ unit - destruction of waste scrap or remnant arising in the course of manufacture - In the present case there is no allegation that appellant had not fulfilled the export obligation. - Demand set aside - AT
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