Lohia Starlinger Ltd. vs CC
Refund claim under section 27A. - Admissibility of quantum of interest payable on the refund sanctioned on the impugned goods in terms of provisions of section 27A. - The issue relates to payment of interest on the refund sanctioned by the Asstt Commissioner. The Asstt Commissioner rejected the claim of interest on ... [LexDoc Id : 179173]
Associated Bearing Corpn. and Ors. vs CC
Confiscation and penalty under Sec 112 and 123 of CA 1962.-Bal-Bering is not prove as smuggled character and produced bill of invoices of purchase of Bal-Bering.-In this appeal issue relates to the confiscation of ball-bearings. Ld counsel of the appellant argued that there is no evidence on record to show that [LexDoc Id : 179150]