Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
Anti-dumping duty on castings for wind-operated electricity generators extends to castings incorporated in a sub-assembly, equipment or component, but not to complete equipment or components themselves. The unchallenged Tribunal interpretation of that limitation had attained finality and bound Customs authorities, and identical imports had been assessed consistently. Consequently, final assessment imposing anti-dumping duty on imported wind-turbine gear boxes lacked statutory authority; the self-assessment was to be accepted, with release of the bond and bank guarantees.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
