Government water works contract GST concession applied before its withdrawal, while contractual tax reimbursement claims lay outside advance-ruling sc...
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Written acceptance of customs reassessment waives only the proper officer's obligation to issue a speaking order under section 17(5); it does not bar the importer's statutory challenge to the reassessment's basis or merits. Rejection of declared transaction value requires the proper officer to form and record reasonable doubt about its truth or accuracy and, where required, disclose the grounds in writing. Valuation enhancement based solely on NIDB data requires independent, cogent material; undisclosed contemporaneous-import details cannot substantiate the enhancement.
Written acceptance of customs reassessment waives only the proper officer's obligation to issue a speaking order under section 17(5); it does not bar the importer's statutory challenge to the reassessment's basis or merits. Rejection of declared transaction value requires the proper officer to form and record reasonable doubt about its truth or accuracy and, where required, disclose the grounds in writing. Valuation enhancement based solely on NIDB data requires independent, cogent material; undisclosed contemporaneous-import details cannot substantiate the enhancement.
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