Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
Refund claim - rejection on the grounds of unjust enrichment - The tribunal noted that invoices presented by the appellant showed the duty being passed onto the consumers. The tribunal stressed that uniform prices before and after the duty imposition did not conclusively prove that the duty was absorbed by the appellant. The tribunal dismissed the appeal, confirming that the amount was rightly credited to the Consumer Welfare Fund, adhering to the principles of unjust enrichment.
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