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...
Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of glass from anti-dumping duty. As a result, the Tribunal concludes that since reflective glass was not listed for exemption, it remains subject to anti-dumping duty during the specified period.
Levy of Anti-dumping duty - The Tribunal observes that reflective glass was not explicitly mentioned in Notification No. 4/2009-Cus, which exempted certain types of glass from anti-dumping duty. As a result, the Tribunal concludes that since reflective glass was not listed for exemption, it remains subject to anti-dumping duty during the specified period.
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