Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Imposition of penalties on CHA - mis-declaration of vessel - the inclusion of ‘supply vessel’ in the description is equally ambiguous in deciding upon the classification. It was, therefore, an overreach on the part of the licensing authority to conclude that description made in the documents despite the possession of these two certificates indicate a deliberate attempt to mislead.
Imposition of penalties on CHA - mis-declaration of vessel - the inclusion of ‘supply vessel’ in the description is equally ambiguous in deciding upon the classification. It was, therefore, an overreach on the part of the licensing authority to conclude that description made in the documents despite the possession of these two certificates indicate a deliberate attempt to mislead.
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