Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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