Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering the FOB price as cum-duty price, refund allowed.
Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering the FOB price as cum-duty price, refund allowed.
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