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Bharat Enterprise vs Kandla on 15 April, 2026

custom officers gave NOC on the basis of a report which was inconclusive and could not distinguish between "Condensate Oil" and "Light ... said that the officers acted in a bona fide manner for an inconclusive report and accepted the self-assessment done by the importers
Custom, Excise & Service Tax Tribunal Cites 38 - Cited by 0 - Full Document

Kolkata(Port) vs Kalpena Plastiks Ltd on 22 May, 2026

undertaken at all"; and within the remaining 35%, the enquiry was inconclusive in approximately two-thirds. Despite this admittedly partial and largely inconclusive enquiry ... submits that a finding of alleged non-movement in a small and inconclusive subset cannot be extrapolated to the universe. Reliance: Continental Cement Company
Custom, Excise & Service Tax Tribunal Cites 52 - Cited by 0 - Full Document
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