Enforcement restraint during exemption consideration: do not initiate coercive recoveries while exemption claims remain under formal consideration. Where a survey under Section 11C has been conducted and an exemption claim is under consideration, authorities are directed not to undertake coercive ... Summary
Enforcement restraint during exemption consideration: do not initiate coercive recoveries while exemption claims remain under formal consideration.
Where a survey under Section 11C has been conducted and an exemption claim is under consideration, authorities are directed not to undertake coercive action or press demands for recovery until the matter is finally determined; this administrative instruction responds to trade representations about premature recoveries and imposes a moratorium on enforcement pending finalisation of the case.
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