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...
Entitlement for refund - malafide intent - suppression, of facts or not - The appellant knowingly paid the duty and claimed the refund of unmanufactured goods which itself is malafide intention. Secondly, the appellant have not disclosed that the valve on which the cenvat credit was availed has not undergone into the manufacturing process of the finished product. Therefore, there is clear suppression of fact on the part of the appellant. - AT
Entitlement for refund - malafide intent - suppression, of facts or not - The appellant knowingly paid the duty and claimed the refund of unmanufactured goods which itself is malafide intention. Secondly, the appellant have not disclosed that the valve on which the cenvat credit was availed has not undergone into the manufacturing process of the finished product. Therefore, there is clear suppression of fact on the part of the appellant. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
