Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
Indoor and outdoor units of a VRF air-conditioning system were treated as parts of air conditioners, not complete split system air conditioners, because the imported goods lacked other essential components needed for installation and operation. Purchase orders showed VRF-based models, and the tribunal held that omission of VRF reference in the invoice or import under a single invoice did not change the character of the goods. Following prior precedent, the goods were classified under CTH 8415 9000, and the denial of notification benefit based on a different classification was not sustained.
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