Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Statements recorded under section 108 acquire evidentiary value only through compliance with section 138B. The discussion explains that, except in specified exceptional circumstances, the statement-maker must be examined before the adjudicating authority, the authority must determine that admission serves the interests of justice, and the affected person must receive an opportunity to cross-examine. Where these safeguards are not followed, statements cannot support penalties for export-destination misdeclaration, diversion of garment exports, or wrongful export incentives. It notes that penalties under sections 114(iii) and 114AA were set aside because they rested on statements treated as inadmissible.
Statements recorded under section 108 acquire evidentiary value only through compliance with section 138B. The discussion explains that, except in specified exceptional circumstances, the statement-maker must be examined before the adjudicating authority, the authority must determine that admission serves the interests of justice, and the affected person must receive an opportunity to cross-examine. Where these safeguards are not followed, statements cannot support penalties for export-destination misdeclaration, diversion of garment exports, or wrongful export incentives. It notes that penalties under sections 114(iii) and 114AA were set aside because they rested on statements treated as inadmissible.
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