Revenue authority mandates using scheme-specific reversal procedures, not revising original entries, for instrument-based trade/customs benefits effec...
Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered rec...
Waiver of pre-deposit - Fraud is an act of deliberate deception...
Fraudulent Waiver of Pre-Deposit in Customs and Tax Cases: Unfair Advantage Through Deception.
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CustomsJune 18, 2014Case LawsAT
Waiver of pre-deposit - Fraud is an act of deliberate deception of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss - AT
Waiver of pre-deposit - Fraud is an act of deliberate deception of securing something by taking unfair advantage of another. It is a deception in order to gain by another's loss - AT
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