opinion that the CIT
20 ITA No. 3103/Del/2015
Singhal Sunrise Steels Pvt. Ltd.
(Appeals) and the IT AT fell into error in holding ... nuanced, and contextual. Thus, while
the findings in Divine Leasing, Oasis International or even Lovely
Exports might be preceded by a general discussion
Prakash Steel Metal 612393
m/s. Ridhi Sales Corporation 433777
M/s. Sunrise Enterprises 557118
M/s. Chair Impex Trading ... Ujwal Enterprises 837585
M/s. Aniket Industries 403644
M/s. Shalaka International 395980
Total 10287771
3
ITA No. 4709 & 4710/M/2018
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal
Alishan Impex)
(x) Customs Appeal No. 11946 of 2018 (Sunrise Traders)
(xi) Customs Appeal No. 11947 of 2018 (Pankaj Kumar Kataria)
(xii) Customs Appeal ... Hanuman Overseas)
(xv) Customs Appeal No. 11951 of 2018 (Shree Shyam International)
(xvi) Customs Appeal No. 12898 of 2018 (Utkarsh Chemicals)
(xvii) Customs Appeal