Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
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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