Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Wrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty - no case of misdeclaration or contumacious conduct on the part of the importer is made out - AT
Wrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty - no case of misdeclaration or contumacious conduct on the part of the importer is made out - AT
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