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...
HC dismissed the petition challenging the Show Cause Notice (SCN) after finding the investigation was comprehensive and complex, involving multiple parties' misuse of duty drawback scheme. The court granted the petitioner 30 days to file a reply and directed a personal hearing, emphasizing that the SCN's timeline was reasonable given the investigation's extensive nature. The petition was disposed of with procedural directions for further proceedings in accordance with law.
HC dismissed the petition challenging the Show Cause Notice (SCN) after finding the investigation was comprehensive and complex, involving multiple parties' misuse of duty drawback scheme. The court granted the petitioner 30 days to file a reply and directed a personal hearing, emphasizing that the SCN's timeline was reasonable given the investigation's extensive nature. The petition was disposed of with procedural directions for further proceedings in accordance with law.
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