Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Page of 4792
Press 'Enter' after typing page number.
741 to 760 of 95833 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
Under the Indo-Thai Free Trade Agreement, Indian customs authorities could not disregard Certificates of Origin once the Thai authorities had confirmed their authenticity and issuance by the Department of Foreign Trade, Thailand. The decision treats that foreign certification as conclusive for concessional duty purposes and bars an independent Indian enquiry that would undermine the Interim Rules of Origin. A statement recorded from the importer under the Customs Act could not affect the authenticity of the certificates. The Tribunal's view was upheld, and the Revenue's challenge failed because no substantial question of law arose.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
