Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Valuation of imported second hand car - There has been a misdeclaration of the year of manufacture leading to undue benefit in the duty that is to be levied on the vehicles. The invoking of the extended period in section 28 of Customs Act, 1962 cannot be faulted.
Valuation of imported second hand car - There has been a misdeclaration of the year of manufacture leading to undue benefit in the duty that is to be levied on the vehicles. The invoking of the extended period in section 28 of Customs Act, 1962 cannot be faulted.
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