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1 - 10 of 24 (1.50 seconds)Commissioner Of Customs, Calcutta Etc. ... vs M/S Indian Oil Corporation Ltd. & Anr on 17 February, 2004
That the Judicial pronouncement, including Commissioner of Customs v.
Indian Oil Corporation Ltd. [(2004) 3 SCC 488] and CIT v. Hero Cycles Pvt.
Ltd. [(2015) 379 ITR 347(SC)], have consistently held that Revenue is
bound by the circulars/ Instructions of the Board and appeals contrary to
such instructions or not involving a substantial question of law are liable to
be dismissed at the threshold.