Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed to the enhanced value as determined by the department. However, the appellant vehemently denied giving such consent. Given the serious dispute over consent, the Tribunal decided that this core issue needed resolution before relying on any precedent. Consequently, the Tribunal decided to send the matter back to the Division Bench for a decision on this core issue.
Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed to the enhanced value as determined by the department. However, the appellant vehemently denied giving such consent. Given the serious dispute over consent, the Tribunal decided that this core issue needed resolution before relying on any precedent. Consequently, the Tribunal decided to send the matter back to the Division Bench for a decision on this core issue.
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