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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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Deliberate misclassification of optical network terminals as subscriber end equipment, coupled with an ineligible exemption claim, justified invocation of the extended limitation period for customs-duty recovery. Inconsistent tariff classifications for technically similar goods, continued use of the disputed classification after provisional reassessment, and equipment approval identifying the goods as GPON ONT supported an inference of intentional duty evasion. The importer's oral assertion that the classification issue had not previously been raised did not rebut those circumstances. The Tribunal upheld the customs-duty demand and dismissed the appeals.
Deliberate misclassification of optical network terminals as subscriber end equipment, coupled with an ineligible exemption claim, justified invocation of the extended limitation period for customs-duty recovery. Inconsistent tariff classifications for technically similar goods, continued use of the disputed classification after provisional reassessment, and equipment approval identifying the goods as GPON ONT supported an inference of intentional duty evasion. The importer's oral assertion that the classification issue had not previously been raised did not rebut those circumstances. The Tribunal upheld the customs-duty demand and dismissed the appeals.
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