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...
Countervailing duty is imposed on textured tempered glass originating in or exported from Malaysia, after the designated authority found that removal of duty would likely lead to continued or renewed subsidisation and injury to the domestic industry. The notification supersedes Notification No. 3/2021-Customs (CVD), but protects acts done or omitted before supersession. Different duty rates apply for specified Malaysian producers and for other producers or country combinations, subject to proof through a valid commercial invoice declaration; otherwise, the residual rate applies. The duty is leviable for five years from publication, subject to earlier revocation, supersession or amendment.
Countervailing duty is imposed on textured tempered glass originating in or exported from Malaysia, after the designated authority found that removal of duty would likely lead to continued or renewed subsidisation and injury to the domestic industry. The notification supersedes Notification No. 3/2021-Customs (CVD), but protects acts done or omitted before supersession. Different duty rates apply for specified Malaysian producers and for other producers or country combinations, subject to proof through a valid commercial invoice declaration; otherwise, the residual rate applies. The duty is leviable for five years from publication, subject to earlier revocation, supersession or amendment.
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