Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
Representative samples of the imported consignments were tested by the departmental laboratory and described as carbonates of calcium and magnesium, i.e. dolomite; on that basis, the goods were held classifiable under CTI 2518 1000 rather than as rough marble blocks under CTI 2515 1210. The department could not displace those reports by relying on test results relating to other importers' consignments, and it failed to discharge the burden of proving the proposed reclassification. The consequential differential duty demand, confiscation, redemption fine, interest and penalties were therefore set aside, and the appeals were allowed.
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