Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
Strict interpretation of exemption notifications required the imported camera modules to satisfy both the tariff classification and the descriptive condition in Notification No. 11/2018-Cus. Although classification under tariff item 85258020 was not disputed, the modules were only parts of mobile phones in their imported condition and lacked the features of an independently functioning digital still image video camera. The Tribunal held that assembly into a phone could not convert the parts into the exempted product, and that a separate withdrawal of BCD relief did not establish equivalence. The exemption from Social Welfare Surcharge was therefore denied, and the demand, extended period, penalty, and confiscation were sustained.
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