Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.
Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
