Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
