Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner's registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC
Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner's registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC
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