PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S HALMIRA ESTATE TEA PRIVATE LIMITED
ITAT/30/2025HC Calcutta16 Apr 2025
Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)
For Appellant: Mr.Bhaskar Prasad Banerjee, Ld. AdvFor Respondent: Mr. Arijit Chakraborti, Ld. Adv
Section 108Section 123Section 130
68) E.L.T. 3 (S.C.)], which
clarifies that determining whether goods are liable to
confiscation is a question of statutory violation, not an
arithmetic exercise of tax quantification.
"The determination of a question relating to the rate of
duty or the value of goods for the purposes of
assessment... does not include a question of whether
the goods are liable
