Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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Country-of-origin misdeclaration was established for brass-scrap imports declared as originating in the UAE. Matching container and seal details, together with evidence that the goods were loaded at Karachi and remained in the same containers through Jebel Ali, supported Pakistan as the true origin. Applying the reasoning adopted for a connected live consignment with the same modus operandi and evidence, the Tribunal classified Pakistan-origin goods under CTH 98060000 pursuant to Notification No. 05/2019-Customs, rather than the claimed brass-scrap heading. The resulting differential duty, interest and penalties were sustained, and the appeals were dismissed.
Country-of-origin misdeclaration was established for brass-scrap imports declared as originating in the UAE. Matching container and seal details, together with evidence that the goods were loaded at Karachi and remained in the same containers through Jebel Ali, supported Pakistan as the true origin. Applying the reasoning adopted for a connected live consignment with the same modus operandi and evidence, the Tribunal classified Pakistan-origin goods under CTH 98060000 pursuant to Notification No. 05/2019-Customs, rather than the claimed brass-scrap heading. The resulting differential duty, interest and penalties were sustained, and the appeals were dismissed.
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