Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found in favor of the appellant, ruling that the assessment of customs duty was incorrect as it was based on the wrong basis, resulting in excess duty payment. The Tribunal also noted the appellant's entitlement to a refund for both the short shipment and the erroneous calculation of FOB value. Moreover, the Tribunal emphasized the importance of adhering to principles of natural justice in adjudicating such matters and considered legal precedents supporting the appellant's position.
Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found in favor of the appellant, ruling that the assessment of customs duty was incorrect as it was based on the wrong basis, resulting in excess duty payment. The Tribunal also noted the appellant's entitlement to a refund for both the short shipment and the erroneous calculation of FOB value. Moreover, the Tribunal emphasized the importance of adhering to principles of natural justice in adjudicating such matters and considered legal precedents supporting the appellant's position.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
