Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the correctness of RSP. It is sufficient if RSP is declared. If the goods are sold at a higher rate, it has to be established with evidence. The Adjudicating Authority need not make unnecessary exercise of what other charges also should be added. When RSP is declared, it is the price at which it is intended to be sold to the consumer. - Demand set aside - AT
Benefit of concessional rate of SAD - Declaration of RSP - proof of payment of actual VAT on sale after import - The Notification does not envisage an inquiry into the correctness of RSP. It is sufficient if RSP is declared. If the goods are sold at a higher rate, it has to be established with evidence. The Adjudicating Authority need not make unnecessary exercise of what other charges also should be added. When RSP is declared, it is the price at which it is intended to be sold to the consumer. - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
