Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Transaction value in customs valuation was upheld because the Department failed to prove undervaluation with cogent, admissible and corroborated evidence. Parallel invoices were unauthenticated, overseas verification was untested by cross-examination, insurance values and e-mails were unreliable, and retracted statements lacked independent corroboration; the declared price could not therefore be rejected. As the re-determination of assessable value collapsed, the differential duty demand, confiscation and importer's penalty also failed, and no independent evidence supported the abettor's penalty. The extended period of limitation was likewise unsustainable because suppression or wilful misstatement was not proved, rendering the demand time-barred.
Transaction value in customs valuation was upheld because the Department failed to prove undervaluation with cogent, admissible and corroborated evidence. Parallel invoices were unauthenticated, overseas verification was untested by cross-examination, insurance values and e-mails were unreliable, and retracted statements lacked independent corroboration; the declared price could not therefore be rejected. As the re-determination of assessable value collapsed, the differential duty demand, confiscation and importer's penalty also failed, and no independent evidence supported the abettor's penalty. The extended period of limitation was likewise unsustainable because suppression or wilful misstatement was not proved, rendering the demand time-barred.
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