Electronic publication of import restrictions operates prospectively; goods landed before e-Gazette notification could not be subjected to authorisati...
Valuation - product development cost - includibility - The appellant made attempt to be enriched at the cost of Revenue. For deliberate act of the appellant to exclude the debit note amount from the scope of duty, questionable conduct and oblique motive of the appellant came up and that contributed to its implication to the charge
Valuation - product development cost - includibility - The appellant made attempt to be enriched at the cost of Revenue. For deliberate act of the appellant to exclude the debit note amount from the scope of duty, questionable conduct and oblique motive of the appellant came up and that contributed to its implication to the charge
Note: It is a system-generated summary and is for quick reference only.