ITAT deleted a penalty under Section 271(1)(c), ruling the AO failed to levy the correct charge (concealment vs. inaccurate particulars), making the penalty unsustainable. finding the AO charged the ...
CESTAT Bangalore ruled Section 113(h)(i) of Customs Act applies only if goods are entered for export. Shortage due to EOU's clerical error not liable for confiscation. citing a clerical error and not ...