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 ...
Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had informed the Appellant or IEC Holder regarding this, a correction could have been done under Section 149 of the Customs Act 1962 by amending the documents - Since there is no duty evasion, confiscation and penalty set aside.
Confiscation - penalty - import of lead acid rechargeable batteries - import in the name of others IEC number - If the foreign supplier or Kolkata Customs officials had informed the Appellant or IEC Holder regarding this, a correction could have been done under Section 149 of the Customs Act 1962 by amending the documents - Since there is no duty evasion, confiscation and penalty set aside.
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