Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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Concessional basic customs duty for electrically operated vehicle knocked-down kits required, under the pre-amendment exemption entry, all necessary components, parts and sub-assemblies to assemble a complete electric motorcycle. Although the imported electric scooter kits were classifiable under tariff heading 8711 based on essential character, they lacked tyres, batteries and chargers and did not meet that requirement. The later amendment, which extended the concession to incomplete or unfinished vehicles and allowed one or more components to be absent, applied prospectively only. Accordingly, the article records that the concessional duty claim was denied and the impugned order was upheld.
Concessional basic customs duty for electrically operated vehicle knocked-down kits required, under the pre-amendment exemption entry, all necessary components, parts and sub-assemblies to assemble a complete electric motorcycle. Although the imported electric scooter kits were classifiable under tariff heading 8711 based on essential character, they lacked tyres, batteries and chargers and did not meet that requirement. The later amendment, which extended the concession to incomplete or unfinished vehicles and allowed one or more components to be absent, applied prospectively only. Accordingly, the article records that the concessional duty claim was denied and the impugned order was upheld.
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