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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

It is no part of revenue authority’s duty to deprive an assessee ...


Revenue Authority Must Act Fairly, Can't Deny Legal Benefits to Assessee to Increase Revenue Duty.

February 27, 2020

Case Laws     Customs     HC

It is no part of revenue authority’s duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly. - HC

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