Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Provisional assessment is ordered for imports of anodized aluminium frames for solar panels/modules from China PR when originating in or exported by M/s Anhui Krant Aluminum Products Co., Ltd, pending completion of the new shipper review under rule 22. The notification allows customs to require security or guarantee for any possible duty deficiency if a definitive anti-dumping duty is later imposed retrospectively. If the review results in recommended anti-dumping duty, the importer must pay the duty on such imports from the date the review was initiated.
Provisional assessment is ordered for imports of anodized aluminium frames for solar panels/modules from China PR when originating in or exported by M/s Anhui Krant Aluminum Products Co., Ltd, pending completion of the new shipper review under rule 22. The notification allows customs to require security or guarantee for any possible duty deficiency if a definitive anti-dumping duty is later imposed retrospectively. If the review results in recommended anti-dumping duty, the importer must pay the duty on such imports from the date the review was initiated.
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