Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
The first proviso to Section 129A(1) excludes Tribunal appellate jurisdiction over orders relating to goods imported as passenger baggage. The exclusion applies according to the nature of the goods and the impugned order, so disputes concerning declaration, interception, passenger eligibility, confiscation, or penalty do not confer Tribunal jurisdiction. Such baggage-import matters fall within the statutory revisional jurisdiction of the competent Revisional Authority. The discussion notes that appellate papers may be returned to allow the affected party to pursue that revisional remedy, without examination of the merits of the confiscation or penalty.
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