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...
Undervaluation of imported goods - Confiscation of goods - redemption fine - penalty u/s 12 - The CESTAT adopted a lenient view in reducing the quantum of fines and penalties imposed on the appellants, taking into account their obligations discharged under the Settlement Commission's order.
Undervaluation of imported goods - Confiscation of goods - redemption fine - penalty u/s 12 - The CESTAT adopted a lenient view in reducing the quantum of fines and penalties imposed on the appellants, taking into account their obligations discharged under the Settlement Commission's order.
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