GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
Page of 4881
Press 'Enter' after typing page number.
981 to 1000 of 97618 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Customs bears the burden of proving a proposed reclassification where it seeks to displace an importer's self-assessed tariff classification. Detailed specialised laboratory testing identifying the goods as Naphtha or Light Naphtha was treated as more probative than departmental reports lacking vital comparative tests under the most akin test. Natural Gasoline Liquid falls within the generic description of Naphtha; therefore, the declared classification of imported Full Range Naphtha could not be displaced. WhatsApp chats and other mobile-phone material require the prescribed electronic-evidence certificate and reliable proof of statutory compliance. Unexamined statements, unavailable for cross-examination, and uncorroborated electronic material could not establish alleged origin or import-description misdeclaration.
Customs bears the burden of proving a proposed reclassification where it seeks to displace an importer's self-assessed tariff classification. Detailed specialised laboratory testing identifying the goods as Naphtha or Light Naphtha was treated as more probative than departmental reports lacking vital comparative tests under the most akin test. Natural Gasoline Liquid falls within the generic description of Naphtha; therefore, the declared classification of imported Full Range Naphtha could not be displaced. WhatsApp chats and other mobile-phone material require the prescribed electronic-evidence certificate and reliable proof of statutory compliance. Unexamined statements, unavailable for cross-examination, and uncorroborated electronic material could not establish alleged origin or import-description misdeclaration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
