Incentive of discounts declared for small/mid segment cars cannot be allowed to luxury model cars attracting higher rate of duty: CESTAT
In absence of any suppression or mis-declaration of the facts, larger period of limitation could not be invoked.
rate of duty
Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28