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    August 7, 2026   Case Laws Income Tax
    Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer.
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      Customs

      Classification of imported goods - if Revenue had a dispute on...

      Revenue Loses Claim of Mis-declaration in Imported Goods Classification; No Evidence of Intent to Evade Duty Found.

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      CustomsMarch 22, 2017Case LawsAT
      Classification of imported goods - if Revenue had a dispute on the said CTH, they could have changed the same when the said Bills of Entry were filed for assessment by the Proper Officer. As there was no change in classification as claim by appellant, now revenue cannot say there was intention to evade CVD by way of mis-declaration- AT
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