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Commissioner Versus Haresh Govindbhai Parmar

2015 (11) TMI 195 - SUPREME COURT

Additional evidence - Valuation - Redemption fine and penalty - Supreme Court dismissed the appeal filed by the Revenue .....

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AI]; wherein Tribunal held that import is made by an individual and not by a trader. Normally margin of profit concept a .....

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imposed a fine ranging to 24% of CIF value. We are not aware of cases where the MOP can be more than this. The Revenue .....

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