Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Page of 4794
Press 'Enter' after typing page number.
1901 to 1920 of 95872 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
In an export classification dispute, the decisive criterion for distinguishing industrial salt from muriate of potash was the potassium chloride content. The test report relied on by the adjudicating authority did not state that percentage, so it did not provide the determinative basis to classify the goods as restricted fertilizer or establish misdeclaration. On that evidence, the allegation that the exported goods were muriate of potash was not proved, and the penalty for illegal export of restricted goods could not be sustained; the penalty was set aside with consequential relief.
In an export classification dispute, the decisive criterion for distinguishing industrial salt from muriate of potash was the potassium chloride content. The test report relied on by the adjudicating authority did not state that percentage, so it did not provide the determinative basis to classify the goods as restricted fertilizer or establish misdeclaration. On that evidence, the allegation that the exported goods were muriate of potash was not proved, and the penalty for illegal export of restricted goods could not be sustained; the penalty was set aside with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
