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No duty leviable over boats imported by appellants for tourism purpose: CESTAT

Power under sec 110A of Customs Act is essentially and fundamentally discretionary in nature: CESTAT

CBIC Notifies Restrictions on Import of Products made of Plastic

No Tax applicable on Interest Income in Escrow Account held for payment of Sales Tax Dues: ITAT

Penalty cannot be levied for clerical mistake in Bill of Entry when differential duty was paid: CESTAT
