Aroma Binding Unit vs State of Kerala
Departmental clarification-Clarification to be after detailed consideration of statutory provision on which clarification was issued-Letter or clarification issued by the highest authority should be after detailed consideration of statutory provision on which clarification was issue [LexDoc Id : 386290]
Essar Steel Ltd. and Ors. vs UOI and Ors.
Duty whether imposable under Customs Act-No question of adopting or applying the term under another enactment for levying duty-The high court, considering whether export duty could be imposed under the Customs Act 1962 by incorporating the definition of the term ‘Export’ under [LexDoc Id : 377787]